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

Ordinary residence: some rare judicial views on the subject

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 30 2009

Cases on ordinary residence are extremely rare, so it was interesting to read the decision in Genovese v HMRC SpC 741, in which the very point was examined by the Special Commissioners

IR20: the revised guidance is issued

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 30 2009

The long-awaited replacement for IR20 has now been received

Offshore trusts: the Mauritius trust plan succeeds

  • Squire Sanders
  • -
  • Mauritius, United Kingdom
  • -
  • April 30 2009

The High Court have reversed the Special Commissioners’ decision in the case of Smallwood and allowed the taxpayer’s appeal that capital gains made by his trustees in Mauritius were protected by the UKMauritius Double Taxation Agreement

Furnished holiday lettings: furnished holiday accommodation will soon be no more

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 30 2009

Income from furnished holiday accommodation in the United Kingdom is treated as a trade for tax purposes

Remittances: the Polish plumbers’ suits are reprieved

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 30 2009

The Polish plumbers are saved

VAT rate increase: it goes back up to 17.5 on 1 January 2010

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • August 28 2009

It is proposed that the rate of VAT will be restored to 17.5 on 1 January 2010 assuming that HMRC do not take on board any of the suggestions that the change should take place later, the rate should be higher, lower or something else

HMRC clearances: a new guidance note on non-statutory clearances

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • August 28 2009

HMRC have announced a revision to the clearance service for businesses

Interest on tax: the rates of interest on unpaid and overpaid tax are harmonised

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • August 28 2009

The rates of interest on unpaid and overpaid tax have varied considerably depending upon the particular tax involved

Employee benefit trusts: HMRC explain their view on the IHT implications

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • August 28 2009

HMRC have issued Brief 492009 setting out their view of the inheritance tax implications of contributions to employee benefit trusts (EBTs) by a close company

Remittance basis: the new version of the HMRC manual is published

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • August 28 2009

A new version of the Remittance Basis Manual has been published by HMRC which brings together all the notes and FAQs about how the remittance basis works following the 2008 changes

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

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