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A budget to aspire not inspire?

Herbert Smith Freehills LLP
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United Kingdom
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March 20 2013

Today the Chancellor of the Exchequer handed down his 2013 Budget, promising it was a 'budget for an aspirational nation for a Britain that

Detailed review of draft Finance Bill 2013

Herbert Smith Freehills LLP
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United Kingdom
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December 18 2012

The provisions of the 2013 Finance Bill have been published in draft form (the draft Bill), together with the explanatory notes and other supplementary documents

Budget 2012 a 'do something' budget?

Herbert Smith Freehills LLP
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United Kingdom
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March 21 2012

The Chancellor of the Exchequer today handed down the 2012 Budget, saying the Government would not settle for a 'do nothing' Budget, but what did it do?

HMRC clampdown on tax avoidance: banks in the firing line

Herbert Smith Freehills LLP
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United Kingdom
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March 1 2012

Following a disclosure by a bank (now confirmed as Barclays) HMRC, on 27 February 2012, published proposed new legislation aimed at closing loopholes in the rules in the loan relationship legislation dealing with the buy-back of impaired debt by connected companies (also known as the "deemed release" rules

The draft 2012 Finance Bill

Herbert Smith Freehills LLP
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United Kingdom
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December 7 2011

The Government has published Finance Bill 2012 in draft form (the Bill) together with a number of technical notes, responses to consultations held over the summer and other supplementary documents

"Extreme shopping": HMRC legislation to counter treaty shopping: thoroughly draconian

Herbert Smith Freehills LLP
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United Kingdom
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August 5 2011

On 1 August, just before the summer break, HM Revenue & Customs (HMRC) published a "Technical Note" and draft legislation (together, the "Note") entitled "Tax Treaties Anti-avoidance"

The Government's CFC proposals: in unless you are out

Herbert Smith Freehills LLP
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United Kingdom
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July 4 2011

The Government has published the much anticipated consultation document which sets out its latest proposals for the future controlled foreign company (CFC) regime

Proposals for a UK statutory residence test and changes to the rules applying to non-domiciled individuals to allow remittance to the UK to encourage investment

Herbert Smith Freehills LLP
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United Kingdom
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June 22 2011

The Government has released the much anticipated consultation documents on the proposals for a statutory residence test (SRT) and reform to the taxation of nondomiciled individuals

Budget 2011 - putting “fuel in the tank of the economy”

Herbert Smith Freehills LLP
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United Kingdom
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March 23 2011

The Chancellor of the Exchequer today handed down the 2011 Budget

The Government makes key announcements on anti-avoidance measures

Herbert Smith Freehills LLP
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United Kingdom
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December 7 2010

Yesterday, the Government launched a 'study programme' to establish whether an effective General Anti-Avoidance Rule (GAAR) could be developed to form part of the UK tax system