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Controlled foreign company rules

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • February 26 2007

The UK’s Controlled Foreign Company rules have been one of the HM Revenue and Customs key weapons in combating the establishment by insurers of subsidiaries in low tax jurisdictions such as Ireland

HM Treasury improving competition in trading services

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • March 7 2007

On 20 February 2007 HM Treasury announced the implementation of three tax measures designed to enhance the competitiveness of the City of London

Controlled Foreign Company Rules (UK)

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • February 28 2007

The UK’s Controlled Foreign Company rules have been one of HM Revenue and Customs' key weapons in combating the establishment by insurers of subsidiaries in low tax jurisdictions, such as Ireland

Claverhouse - the Advocate General's opinion released

  • Norton Rose Fulbright LLP
  • -
  • European Union, United Kingdom
  • -
  • March 2 2007

The Advocate Generas opinion indicates that UK VAT may be correctly chargeable on management services for investment trusts, but only if the UK has not ignored the principles of fiscal neutrality in exercising its discretion to exclude investment trusts from the definition of special investment funds

JP Morgan Fleming Claverhouse Investment Trust plc, the Association of Investment Trust Companies v the Commissioners of HM Revenue and Customs

  • Norton Rose Fulbright LLP
  • -
  • European Union, United Kingdom
  • -
  • December 25 2007

Under UK VAT law, the management of an authorised unit trust scheme (AUT) and the scheme property of an open-ended investment company (OEIC) (both open-ended funds) are VAT exempt

Budget

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • March 22 2007

What is expected to be Gordon Brown's final Budget as Chancellor produced two surprise tax reductions, with both basic rate income and corporation tax falling 2 per cent

Taxation of foreign profits - your chance to shape the debate

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • July 29 2008

The Government is offering businesses a further opportunity to contribute to the review of the taxation of foreign profits

Pensions aspects of Budget 2007

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • March 31 2007

Below is a summary of the main provisions relating to pensions contained in the Budget delivered by Gordon Brown on 21 March 2007

HMRC Pensions Tax Simplification Newsletter 32

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • January 22 2008

On 31 December 2007, HMRC published its Pensions Tax Simplification Newsletter 32

HMRC accepts previous UK leasing regime was in breach of EU rules

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • May 24 2007

The UK leasing rules were changed with effect from 1 April 2006 so that leasing to UK residents and non-residents could be undertaken on the same basis

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