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Thorpe v Revenue and Customs Commissioners SPC 683

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • July 11 2008

The Special Commissioner has held that an attempt by the trustee and only remaining scheme member of a small self-administered pension scheme to take all remaining scheme assets as a tax-free lump sum and to wind up the scheme should attract a double tax charge

Between two brokers: Leadx v HMRC

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • January 23 2009

A VAT tribunal has ruled that the provision of an internet-based bidding system which allowed brokers to buy and sell leads for potential customers was not within either the insurance or finance-related exemptions from VAT

Click-through insurance comparison service held not to be VAT exempt

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • March 18 2008

The VAT Tribunal has recently considered whether supplies made by the internet comparison website operator InsuranceWide were exempt for VAT purposes

Resolution of UK transfer-pricing enquiries

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • July 23 2008

Transfer-pricing enquiries can be one of the biggest drains on the time and on the resources both of any business’s tax department and the business itself

Offshore holding companies

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • May 9 2008

On 15 April 2008 Shire plc, the UK’s third largest pharmaceutical group, announced its intention to reorganise its group structure under a new Jersey incorporated and Irish tax resident holding company, with the effect that its group parent company will no longer be UK tax resident

Update on The Freedom SIPP Limited

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • October 26 2009

The FSA has announced that The Freedom SIPP Limited (TFSL), a self-invested personal pension operator, has been wound up on a petition issued by Her Majesty’s Revenue and Customs (HMRC) for non-payment of tax

HM Treasury and HM Revenue and Customs issue consultation on Solvency II and the taxation of insurance companies

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • March 17 2010

HM Treasury and HM Revenue and Customs have published a joint consultation on the possible tax consequences of the expected regulatory changes introduced under Solvency II

Financial Assistance Scheme (Tax) Regulations 2010

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • April 27 2010

The above Regulations will come into force on 1 May 2010 and are intended to ensure that asset transfer payments made by schemes to the DWP are authorised payments for tax purposes, and that compensation payments made by the FAS are treated on the same basis as payments by registered pension schemes

The proposed UK “Patent Box” legislation - a new 10 per cent rate of corporation tax in the UK

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • February 3 2010

The 2009 Budget announced that the UK Government would consider changes to the way the tax system encourages innovative activity and the relative attractiveness to global firms as they make decisions on where to locate their research and development and other innovation activities

Tax-elected funds

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • April 29 2009

It was announced in the 2009 Budget that legislation will permit the introduction of tax-elected funds where the tax is effectively borne by the investors and not the fund

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