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Results: 1-9 of 9

UK Budget 2012 EUcross-border aspects

  • Dorsey & Whitney LLP
  • -
  • European Union, United Kingdom
  • -
  • March 21 2012

A short summary of the substantive measures from today’s Budget follows

QROPS Group Litigation - the ROSIIP Singapore Fund assessments to tax at 55

  • Dorsey & Whitney LLP
  • -
  • United Kingdom
  • -
  • May 22 2012

HMRC has begun issuing tax assessments against individuals who transferred their pensions into the Singaporean ROSIIP scheme during the tax year 20072008

Confounding compounding: the Advocate General’s opinion in Littlewoods

  • Dorsey & Whitney LLP
  • -
  • European Union, United Kingdom
  • -
  • January 25 2012

On 12 January 2012, Advocate General Trestenjak’s Opinion in Case C-59110 Littlewoods Retail Ltd and Others was published

Equity Trust Singapore Limited v HMRC 2012 EWCA CIV 192: Pensions

  • Dorsey & Whitney LLP
  • -
  • United Kingdom
  • -
  • March 9 2012

Legislation was introduced in 2004 which permitted transfers of pension funds overseas if the funds were recognised as Qualifying Recognised Overseas Pension Scheme (QROPS

National Grid Indus BV - C-37110 judgment

  • Dorsey & Whitney LLP
  • -
  • Netherlands, United Kingdom
  • -
  • December 9 2011

NGI BV made an unrealised currency exchange profit of NLG 22m prior to the transfer of its effective place of management to the UK

CFC reform

  • Dorsey & Whitney LLP
  • -
  • United Kingdom
  • -
  • December 9 2011

Responses to the reformed CFC rules, published this week in the draft Finance Bill, have been generally positive

Exit taxes National Grid Indus BV - C-37110 - opinion of AG Kokott

  • Dorsey & Whitney LLP
  • -
  • European Union, Netherlands, United Kingdom
  • -
  • September 15 2011

NGI BV made an unrealised currency exchange profit of NLG 22m prior to the transfer of its effective place of management to the UK

Draft legislation on the corporation tax treatment of unrelieved surplus advance corporation tax

  • Dorsey & Whitney LLP
  • -
  • United Kingdom
  • -
  • December 14 2012

The Shadow ACT system came into force after the abolition of ACT in 1999

Autumn statement

  • Dorsey & Whitney LLP
  • -
  • United Kingdom
  • -
  • December 9 2011

The Chancellor of the Exchequer’s Autumn statement and associated documents contained no surprises in relation to EU law claims