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Results: 11-20 of 3,542

HMRC's application for security for costs refused

  • RPC
  • -
  • United Kingdom
  • -
  • November 19 2014

The Upper Tribunal (Judge Berner) has dismissed an application for security for costs made by HMRC in a case which involved an appeal against a

The UK emerges as a competitive holding company regime

  • Kaye Scholer LLP
  • -
  • United Kingdom
  • -
  • November 19 2014

UK and multinational enterprises are starting to consider (re)organising themselves under a UK holding company for their global operations, rather

HMRC’s action against tax avoiders 'unacceptably slow'

  • Winckworth Sherwood
  • -
  • United Kingdom
  • -
  • November 19 2014

HM Revenue & Customs (HMRC) has been criticised in a new report by MPs, which claimed the organisation exhibited several shortcomings in improving

Inheritance Tax efficient drafting of Wills

  • Winckworth Sherwood
  • -
  • United Kingdom
  • -
  • November 19 2014

It should go without saying that everyone should have a will. The consequences of dying without one (intestacy) can be disastrous, leading not only

Beneficial ownership not affected by earn-out obligation

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • November 18 2014

Consortium relief was still available even though a shareholder was contractually obliged to pay on to the seller under an earn-out any amounts it

IP tax regimes to be abolished and replaced by new "nexus"- based regimes

  • Baker & McKenzie
  • -
  • Germany, United Kingdom
  • -
  • November 18 2014

On 11 November 2014, the UK and Germany made a joint announcement about a proposal they had developed to address some of the concerns raised over the

What is a main object?

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • November 18 2014

For the first time in over 10 years, the Court of Appeal has ruled on a "main object" test in UK tax legislation and whether it applied to deny a

The FCA’s, PRA’s and HMRC’s agreement on improved information & technical assistance sharing

  • Kingsley Napley
  • -
  • United Kingdom
  • -
  • November 18 2014

The Financial Conduct Authority (FCA), the Prudential Regulation Authority (PRA) (collectively "The Regulators") and HM Revenue and Customs (HMRC

HMRC hits professional service firms with growing number of legal notices in the last year

  • RPC
  • -
  • United Kingdom
  • -
  • November 17 2014

Over 1,500 legal notices issued requiring the release of documents and the provision of information on tax investigation targets Creates a legal

Moving on changes to the taxation of shares for internationally mobile employees

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • November 17 2014

For employees that move from country to country, the taxation of benefits in the form of shares is different from the way in which other types of