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Results: 11-20 of 3,289

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

Employee stock plans: mid-year 2014 international reporting requirements

  • Jones Day
  • -
  • Australia, China, India, Portugal, United Kingdom
  • -
  • July 14 2014

This Commentary highlights some of the principal mid-year reporting requirements for employee stock plans that U.S. companies most commonly encounter

Game on!

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • July 14 2014

The UK's long-awaited Video Games Tax Relief received European Commission state aid approval on 27 March 2014, meaning that the full introduction of

Business rates the debate on reform hots up

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • July 14 2014

"Confusing, expensive and bursting with red tape"; "outmoded, clunky and regressive"; "archaic and flawed"; "a barrier to growth, opportunity and

Taxation of trusts: HMRC consults for a third time

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • July 11 2014

On 6 June 2014 HMRC published its third consultation document over attempts to simplify Inheritance Tax (IHT) charges on trusts. This concentrates on

Consultation on the use of charities in tax avoidance

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • July 11 2014

HMRC consulted earlier in the year on the use of charities in tax avoidance schemes. HMRC has stated that it wishes to target only "extreme cases of

Capital gains tax: Principal Private Residence Relief

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • July 11 2014

The "final period exemption" for Principal Private Residence Relief (PPR) has been reduced from 5 April 2014 from 36 months to 18 months. This relief

Tax 'tsunami': will litigation wave crash over tax advisers and IFAs as revenue uses new powers?

  • RPC
  • -
  • United Kingdom
  • -
  • July 11 2014

New powers which will be introduced via the Finance Act 2014 are leading to investors in tax schemes crystallising their tax losses much sooner than

Taxpayer succeeds in loss relief claim

  • RPC
  • -
  • United Kingdom
  • -
  • July 10 2014

In Hamilton & Kinneil (Archerfield) Ltd and others v HMRC 2014 UKFTT 350 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') held that a company

International exchange of information: a UK and EU update

  • Sidley Austin LLP
  • -
  • European Union, United Kingdom
  • -
  • July 9 2014

Since the height of the recent financial crisis, both governments and international organizations have increased their focus on, and scrutiny of