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Results: 11-20 of 3,298

FATCA: Cayman Islands investment funds

  • Carey Olsen
  • -
  • Cayman Islands, United Kingdom, USA
  • -
  • July 23 2014

FATCA or the Foreign Account Tax Compliance Act is US legislation in force from 1 July 2014, requiring financial institutions ("FIs") globally to

Onshore employment intermediaries: the Tribunal sheds some light on “control”

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 22 2014

Whilst we are still awaiting cases that may shed some light on how the Tribunals and courts will interpret HMRC's new onshore intermediaries

Budget consultation: the guidance guarantee, transfers and tax

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • July 22 2014

The Government has responded to its consultation on the planned reforms to the rules for accessing DC pension savings, which were announced in the

Teething problems with HMRC’s online share scheme service: what to do if you have been affected

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 21 2014

The latest issue of HMRC's Employment-Related Securities Bulletin acknowledges the problems that some companies have been having with online

Corporate tax update - second quarter 2014

  • RPC
  • -
  • United Kingdom
  • -
  • July 18 2014

The Upper Tribunal has reversed a decision of the First-tier Tribunal, holding that a fine imposed on a Formula One team was not deductible for

What's new? DOTAS schemes list: anticipating accelerated payment notices

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • July 18 2014

HMRC has published the list of numbers of DOTAS schemes which they intend to target for purposes of the new accelerated payment regime

An enquiry is as an enquiry does HMRC's narrow interpretation of what constitutes an enquiry is rejected by the Upper Tribunal

  • RPC
  • -
  • United Kingdom
  • -
  • July 17 2014

The recent case of Portland Gas Storage Limited v The Commissioners for HMRC 2014 UKUT 0270 (TCC), considered two important questions: what is an

Green light for video games tax relief

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • July 16 2014

With the granting of state aid approval, the full introduction of the long-awaited Video Games Tax Relief is imminent. What's the issue? The UK's

Rangers 2 0 HMRC: they think it’s all over?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 16 2014

You don’t need to have a season ticket at Ibrox to be familiar with the difficult few seasons that Rangers FC has faced, both on and off the pitch

A summary of major developments in key areas - general counsel update - July 2014

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Hong Kong, United Kingdom
  • -
  • July 15 2014

Legislation, in the form of a Regulation and Directive, has been published in the Official Journal of the European Union which will substantially