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Results: 1-10 of 137

R (on the application of Chancery (UK) LLP -v- the FOS and Sir Ian Robinson: simples

  • Cooley LLP
  • -
  • United Kingdom
  • -
  • February 26 2015

In R (on the application of Chancery (UK) LLP) -v- the Financial Ombudsman Service and Sir Ian Robinson, the court had to decide: Whether Chancery

Golf clubs in the rough after not banking on Halifax

  • RPC
  • -
  • United Kingdom
  • -
  • February 26 2015

The First-tier Tribunal (FTT) has applied the "Halifax" principle to a partnership which transferred a golf club business and leased a golf course to

De-enveloping for companies holding residential property above £1 million

  • Anthony Gold Solicitors
  • -
  • United Kingdom
  • -
  • February 11 2015

Companies based in the UK and overseas, who own residential property worth above £1m, need to consider "de-enveloping" or transferring the property

All change for UK tax treatment of expat employee share awards

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • February 6 2015

From 6 April 2015 (the start of the UK tax year), the UK taxation of share option gains and other employee share awards is changing. The new

Hidden control

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • February 2 2015

One of the priorities agreed by world leaders at last year's G20 summit was the continuing need to combat tax avoidance at a multi-national level

Agricultural property: investment, ownership and tax relief

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • February 2 2015

Keen investors will have noticed that the value of agricultural land in the UK has increased by almost 200 within the last decade, as confirmed by

FTT decision pays dividends for Mr and Mrs jones

  • RPC
  • -
  • United Kingdom
  • -
  • January 29 2015

In Richard Jones, Julie Jones v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) has decided that the owners of an insolvent recruitment

Corporate update January 2015

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • January 22 2015

In this edition, we consider the potential impact of the Autumn 2014 Budget Statement, the effect of which may reduce the popularity of “B share

Removal of stamp duty saving for takeovers and changes to taxation of B share schemes

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • December 11 2014

The Chancellor's Autumn Statement included a number of measures intended to stem the loss of tax revenue from various corporate and deal structures

LLP update salary members’ provisions and HMRC

  • BrookStreet des Roches LLP
  • -
  • United Kingdom
  • -
  • December 10 2014

For any existing member of an LLP who is at risk of being newly categorised as a “salaried member” and who wishes to retain self-employed status, it