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.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 220

Current rates: latest rates of inflation and interest

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 29 2013

Interest on all unpaid tax is charged at the same rate. The formula is Bank base rate plus 2.5 which gives a present rate of 3

Dividends : NIC

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 29 2013

It has been announced that PA Holdings Limited has withdrawn its appeal to the Supreme Court. Accordingly, the Court of Appeal judgment in HMRC v PA

Concession A19 : equitable liability

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 29 2013

HMRC have been reviewing this concession and put forward a number of suggested amendments which have given rise to a good deal of public comment

Transfer of a going concern

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 29 2013

The recent case of Royal College of Pediatricians v HMRC TC 2617 is interesting as it provides some welcome judicial guidance regarding the meaning

GAAR

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 29 2013

The General Anti Abuse Rule is coming into force this year, effective from Royal Assent. This may sound barely relevant to the ordinary taxpayer but

Repairs and renewals

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 29 2013

HMRC have also published detailed guidance note on the vexed question of repairs, renewals and improvements and their treatment for tax purposes:

Presumption of continuity

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 29 2013

I have made detailed reference to this concept before - see September 2011 and December 2011 Bulletins. It is really important because HMRC like to

Islands Disclosure Facilities

  • Squire Sanders
  • -
  • Guernsey, Isle of Man, Jersey, United Kingdom
  • -
  • April 29 2013

We have now become familiar with the Liechtenstein Disclosure Facility and, in traditional fashion, 3 more have come along at once - Jersey, Guernsey

Uk tax bulletin - March 2013

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 3 2013

Interest on overdue tax Interest on all unpaid tax is charged at the same rate. The formula is Bank base rate plus 2.5 which gives a present rate of

UK Budget bulletin

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 20 2013

The Chancellor's Budget Statement this afternoon contained some matters of real and immediate importance. Unfortunately it also contained a lot else

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy