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Results: 1-10 of 54

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

Introduction of new taxation regulations in the UK implementing the Finance Act 2012

  • A&L Goodbody
  • -
  • United Kingdom
  • -
  • December 21 2012

Two new regulations of relevance to the UK insurance industry will come in to force in the UK on 31 December 2012. These regulations are the

Regulatory capital requirements: UK clarifies tax treatment of new Tier 2 regulatory capital instruments

  • Sullivan & Cromwell LLP
  • -
  • United Kingdom
  • -
  • November 5 2012

HM Revenue and Customs have proposed draft legislation to ensure that interest payable on Tier 2 regulatory capital instruments intended to comply with the new Basel III regime and the EU’s CRD IV and Solvency II regimes will be deductible for UK tax purposes

Regulatory capital requirements: UK tax treatment of new regulatory capital instruments

  • Sullivan & Cromwell LLP
  • -
  • United Kingdom
  • -
  • July 10 2012

HM Revenue and Customs have published a note setting out how they view the tax treatment of regulatory capital instruments intended to comply with the new Basel III regime and the EU’s CRD IV and Solvency II regimes

Budget 2012

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • May 31 2012

Following an announcement in the 2011 Budget and a consultation paper published in April 2011, the Finance Bill 2012 contains legislation to establish a new corporation tax regime for UK life insurance companies and friendly societies, to take effect on 1 January 2013

UK’s ‘controlled foreign company’ rules

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • May 31 2012

The UK’s ‘controlled foreign company’ (“CFC”) rules are directed at companies which artificially divert UK profits to low tax territories or other favourable overseas tax regimes so as to reduce their UK tax liabilities

Fixed protection and life assurance cover: beware HMRC’s unexpected stance!

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 31 2012

HMRC has recently taken an unexpected stance in relation to the extent to which fixed protection is compatible with ongoing life assurance cover

Fixed protection and life cover “as you were?”

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • March 30 2012

We recently highlighted an issue relating to the potential loss of fixed protection under life cover arrangements

Fixed protection and insured lump sum death benefits: change in HMRC stance

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • March 30 2012

HM Revenue & Customs (“HMRC”) has announced a change in its stance on whether continued insured life cover for members with fixed protection will result in the loss of such protection

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