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Big data a growing factor in competition assessments, says expert as Facebook receives sign off for WhatsApp takeover

The access to and control of personal data that a business would have following a merger and the market power the merged business is to obtain as a result is likely to be subject to increased scrutiny by competition authorities, an expert has said. 03 Oct 2014

HMRC provides guidance on when holding companies can recover VAT

Holding companies that hold shares in or on behalf of subsidiary companies can recover VAT if their costs from those arrangements are incurred when pursuing an economic activity, HM Revenue & Customs (HMRC) has said. 30 Sep 2014

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