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HMRC publishes draft guidance on high-income excess relief charge

Norton Rose Fulbright LLP
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United Kingdom
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May 26 2010

The Finance Act 2010 introduced restrictions on tax relief on registered pension scheme contributions for high-income individuals, effective from 6 April 2011

HM Revenue and Customs v Insurancewide.com Services Ltd

Norton Rose Fulbright LLP
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United Kingdom
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May 5 2010

This was a joined appeal from the judgment of Sir Edward Evans-Lombe by two companies (introducers) who ran price comparison websites for motor insurance

Financial Assistance Scheme (Tax) Regulations 2010

Norton Rose Fulbright LLP
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United Kingdom
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April 27 2010

The above Regulations will come into force on 1 May 2010 and are intended to ensure that asset transfer payments made by schemes to the DWP are authorised payments for tax purposes, and that compensation payments made by the FAS are treated on the same basis as payments by registered pension schemes

Finance Act 2010

Norton Rose Fulbright LLP
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United Kingdom
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April 27 2010

The Finance Bill received Royal Assent on 8 April 2010, becoming the Finance Act 2010

Response to Cameron's bank tax proposals

Norton Rose Fulbright LLP
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United Kingdom
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March 29 2010

The British Bankers' Association (BBA) has issued a short press statement on the Conservative's proposals regarding bank tax

Pensions headlines - 2010 budget

Norton Rose Fulbright LLP
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United Kingdom
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March 24 2010

The Registered Pensions Scheme 201011 Lifetime Allowance of £1.8 million and the Annual Allowance of £255,000 will continue to apply at these levels for the next five years, up to and including the tax year 201516

Reform of the controlled foreign company (CFC) rules and their impact on IP rights

Norton Rose Fulbright LLP
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United Kingdom
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March 24 2010

The CFC regime was introduced in 1984 and forms part of the UK's anti-avoidance legislation; its application is relevant to management of intellectual property (IP), due to the fact that IP is inherently mobile and can be easily moved from the UK