We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 53

HMRC guidance on gift aid declarations

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • April 16 2013

In February 2012, HMRC published amended guidance relating to the declarations donors must make if they want their donation to charity to benefit

The cost-sharing VAT opportunity

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • April 15 2013

The Finance Act 2012 sets out the carefully defined and narrow circumstances in which independent entities which make exempt supplies or carry on

Inheritance tax reduction on legacies to charity

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • April 15 2013

The Finance Act 2012 formalised the Government's 2011 budget proposal to encourage legacies to charity. This is achieved by reducing the rate of

Charities and the Olympic legacy

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • April 15 2013

The abiding memory of 2012 for many in the UK will be the rousing success of the London 2012 Olympics and Paralympics both in terms of hosting the

What does the new guidance on tax compliance as a selection criterion mean for me?

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • March 18 2013

In February HM Revenue and Customs issued a discussion document and draft guidance on using proper payment of tax liabilities as a selection criteria

The new statutory test for individual tax residence a brief guide

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • January 24 2013

The new statutory test for individual tax residence in the UK (referred to as the SRT) has taken a long time coming but the new test is now almost in

High value UK residential property : seven key changes to the proposals, and next steps

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • December 17 2012

In the March 2012 Budget the Government caused consternation when it announced a consultation on new tax charges for high value residential properties that had been ‘enveloped’ into companies and into other ‘non-natural persons’ (NNPs

The political lessons Starbucks missed

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • December 6 2012

From the moment the story emerged that Starbucks had paid corporation tax in the UK just once in the last 15 years, the company has been on the back foot and under serious political pressure

High value UK residential properties and enveloping: what should I be doing now?

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • November 22 2012

In our June 2012 briefing we reported on the Chancellor's three-pronged assault on high value UK residential properties that are 'enveloped' in a company or other non natural person (which for certain purposes can include trusts

The new statutory test for individual tax residence: clearer and fairer?

  • Bircham Dyson Bell
  • -
  • United Kingdom
  • -
  • September 7 2012

A statutory test for tax residence in the UK (referred to as the SRT) has taken a long time coming but the new test now looks certain to come into force from April next year, 2013