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Results: 11-20 of 3,868

No process defects in the tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • March 26 2015

In HMRC v GB Housely the UT has remitted to the FTT the question of whether HMRC would have been acting within the proper exercise of its powers to

HMRC - new steps to combat pensions liberation

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • March 26 2015

HMRC is continuing to look at new ways to combat the threat of pensions liberation. As noted in previous Updates, from September 2014 scheme

Update - VAT on pension costs

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • March 26 2015

On 26th March 2015 HMRC issued a further Revenue & Customs Brief (RCB) relating to VAT on pension fund costs. This Brief explains that employers may

More UK tax? Additional guidance on the disguised investment management fee rules

  • Debevoise & Plimpton LLP
  • -
  • United Kingdom
  • -
  • March 26 2015

The UK is showing its teeth when it comes to combating aggressive tax planning and it is not feeling constrained by our watery Borders. In this year’s

Share plans go online in the UK: major changes to the tax notification and administration procedures

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • March 26 2015

Two major changes have been introduced with effect from the tax year ending 5 April 2015 and later years which affect employee share plans operated

Taxation of Pensions Act 2014

  • Clyde & Co LLP
  • -
  • United Kingdom
  • -
  • March 26 2015

In George Osborne's March 2014 Budget, he announced some far-reaching measures to relax the requirements on how individuals access their defined

Avoidance scheme effective despite HMRC's attempt to rely on Ramsay

  • RPC
  • -
  • United Kingdom
  • -
  • March 25 2015

In Gemsupa Limited and Consolidated Property Wilmslow Limited v HMRC 2015 UKFTT 0097 (TC), the First-tier Tribunal (Tax Chamber) ("FTT") found that

The UK diverted profits tax: final legislation published

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • March 25 2015

The UK diverted profits tax: final legislation published 1 The UK diverted profits tax: final legislation published The Finance Bill to enact the

Changes to the ISA Regulations to allow for 'additional permitted subscriptions'

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • March 25 2015

Following our briefing on 6 March, Changes to the ISA Regulations, HMRC has now issued the final provisions which will be effective from 6 April 2015

Legal row over Reynolds prompts change to tax law

  • Boodle Hatfield
  • -
  • United Kingdom
  • -
  • March 25 2015

One of the amendments listed in the Budget this year includes closing a tax loophole that has previously been used to exempt Old Masters from capital