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Results: 11-20 of 3,530

Moorthy v HMRC: termination payments and discrimination

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • November 14 2014

The decision in Moorthy v HMRC 2014 UKFTT 834 (TC) confirms that a termination payment that includes an element related to discrimination and

Patent Box compromise with Germany

  • Marks & Clerk
  • -
  • Germany, United Kingdom
  • -
  • November 14 2014

The UK and Germany have reached a compromise over tax breaks provided for by the UK Patent Box. The Patent Box allows companies to pay lower taxes on

Applicants for search warrants must make full and frank disclosure to the court

  • RPC
  • -
  • United Kingdom
  • -
  • November 14 2014

Readers may recall that in September 2010, the Chief Secretary to the Treasury, Danny Alexander, announced plans to tackle non-compliance in the tax

HMRC v Martin: tax relief awarded in bonus clawback case

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • November 13 2014

Income tax paid on a bonus payment which is later clawed back by an employer can be reclaimed by the taxpayer, but only in certain circumstances. In

US FATCA registration deadline approaching: 31 December 2014

  • Maples and Calder
  • -
  • British Virgin Islands, United Kingdom, USA
  • -
  • November 13 2014

The British Virgin Islands (the "BVI") has now enacted legislation which allows for the implementation of its commitments under the Model 1B (i.e

Changes to the UK Patent Box regime on the way?

  • FRKelly
  • -
  • United Kingdom
  • -
  • November 13 2014

Following negotiations between the UK and Germany the UK Patent Box tax relief regime may be facing some changes. A joint statement issued by Germany

Germany and UK propose rules for preferential IP regimes

  • Steptoe & Johnson LLP
  • -
  • Germany, United Kingdom
  • -
  • November 12 2014

Germany and the United Kingdom developed a joint proposal for the consideration of the G20 and OECD member countries in the OECD Forum on Harmful Tax

UK Patent Box to become less generous

  • Mewburn Ellis LLP
  • -
  • Germany, United Kingdom
  • -
  • November 12 2014

It has been reported that after a dispute with, among others, the German government, the existing UK Patent Box scheme will be changed. Although the

Corporation TaxCGT payable on a judgment, award or settlement sum

  • Clyde & Co LLP
  • -
  • United Kingdom
  • -
  • November 11 2014

In Zim Properties v Proctor 1985, it was held that a cause of action is an asset which is taxable if it is turned into cash (by a settlement or

Knowledge box - Ireland's new IP tax incentive

  • A&L Goodbody
  • -
  • Ireland, United Kingdom
  • -
  • November 10 2014

In the Irish Government Budget for the forthcoming year published on 14 October, it was announced that the so called 'Double Irish' tax mechanism was