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A budget to aspire not inspire?

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

Autumn Statement 2012

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 5 2012

Today, the Chancellor of the Exchequer handed down his Autumn Statement

Ticking all the right boxes: making the most of the new UK patent box regime

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • November 9 2012

Under the UK patent box regime, income from the worldwide profits from the exploitation of eligible patents or other qualifying rights held by qualifying companies will ultimately be subject to a lower UK corporation tax rate of 10

Interesting times... HMRC revise proposed changes to the taxation of interest quoted Eurobond exemption untouched

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • October 12 2012

HMRC published yesterday a follow-up to the March 2012 proposals on reforming the rules on the taxation of interest, including withholding tax

HM Treasury and US tax authority release model agreement to implement FATCA in the UK and extend information sharing powers between the US and the UK

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom, USA
  • -
  • August 1 2012

HM Treasury (in conjunction with the governments of France, Germany, Italy and Spain together the 'FATCA Partners') have published the terms of a model agreement which they propose to enter into with the US government and which is intended to address concerns about FATCA compliance for financial institutions established in the FATCA Partner jurisdictions

UK SDRT charge on an issue of ADRs in respect of shares in a UK company breaches EU law

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 3 2012

The recent First tier Tribunal decision in HSBC Holdings and Bank of New York Mellon Corporation v The Commissioners for HMRC contains good news for companies located in Europe seeking to raise capital

HMRC turn attention to the taxation of interest

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 28 2012

HMRC has published proposals (in the form of a consultation document) to change some of the UK rules on the taxation of interest, including withholding tax

Budget 2012: the impact on North Sea oil and gas

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 23 2012

The Chancellor of the Exchequer handed down the 2012 Budget on the 21st of March, saying the Government would not settle for a 'do nothing' Budget, but what did it do for North Sea oil and gas?

Budget 2012 a 'do something' budget?

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

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