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HMRC clampdown on tax avoidance: banks in the firing line

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • 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

Emergency Budget

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • July 6 2010

The Chancellor of the Exchequer handed down his Emergency Budget on 22 June 2010