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Results: 11-20 of 3,440

Taxing times for UK discrimination claimant

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 9 2014

The recent Tax tribunal case of Moorthy v HMRC considered the well-known Section 401 ITEPA 2003 which, together with Section 403, makes taxable

Tax - October 2014

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • October 9 2014

The Chancellor has announced the 55 tax rate on many lump sum death benefits today will cease to exist from 6 April 2015. A new regime (sketched in

Limited liability partnerships - taxation of "salaried members"

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • October 9 2014

It has been almost half a year since the new rules for "salaried members" of limited liability partnerships ("LLPs") came into effect. This article

The pensions changes from the 2014 budget

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • October 9 2014

Pensions have not been particularly newsworthy since the death of Robert Maxwell, but the Chancellor's budget speech on 19 March this year changed

Reinsurance update - October 2014

  • Steptoe & Johnson LLP
  • -
  • European Union, United Kingdom, USA
  • -
  • October 9 2014

This edition provides an update of recent developments of interest to the global reinsurance industry. On the US side, the US Case Note highlights a

HMRC loses employment status case

  • RPC
  • -
  • United Kingdom
  • -
  • October 9 2014

In the recent case of EMS (Independent Accident Management Services) Limited v HMRC 2014 UKFTT 891 (TC), the First-tier Tribunal (Tax Chamber

Osborne pledges to cut inheritance tax on pensions

  • Pitmans LLP
  • -
  • United Kingdom
  • -
  • October 9 2014

This week the Chancellor George Osborne pledged new retirement freedoms which scrap the punitive 55 tax rate on inherited pension funds. The

Relief for tax on clawback payments the next instalment of HMRC v Martin

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 8 2014

The pressure for companies and firms to claw back earnings paid to executives under various incentive plans has been steadily growing over the last

Clawback - the tax consequences

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • October 7 2014

Where there has been misconduct, misstatement of results and in certain other circumstances, including regulatory failings, there is now growing

Compromise agreements: hoping for a brucie bonus!

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 6 2014

I believe the taxpayer was in fact called Graeme but nonetheless he was certainly trying his luck! In the recent UK case of Forsythe v HMRC the