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Seed Enterprise Investment Scheme

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • August 20 2014

The Government's Seed Enterprise Investment Scheme (SEIS) is aimed at encouraging investment in very small, new companies. Tax reliefs are available

Taxpayer succeeds in loss relief claim: Hamilton & Kinneil (Archerfield) Ltd and Others v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • August 6 2014

In Hamilton & Kinneil (Archerfield) Ltd and others v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) held that a company which had not made a cash

First-tier tribunal holds that there is no taxable supply where there is no obligation on the subsidiary company which was receiving management services from the group parent Norseman Gold plc v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • July 31 2014

In Norseman Gold plc v HMRC, the FTT (Judge Colin Bishopp) dismissed an appeal by Norseman Gold plc (Norseman) against assessments, made pursuant to

Continued benefits of holding UK property in a BVI company

  • Maples and Calder
  • -
  • British Virgin Islands, United Kingdom
  • -
  • July 29 2014

In light of the recent changes to the tax treatment of high value residential property in the United Kingdom held by any company (see below), it is

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

How will the Scottish Independence vote affect your business?

  • A&L Goodbody
  • -
  • United Kingdom
  • -
  • July 1 2014

With the vote to determine whether Scotland should remain as part of the United Kingdom looming, we take a look at what the result could mean for

Accountability - new draft partnership tax manual

  • Wragge Lawrence Graham & Co LLP
  • -
  • United Kingdom
  • -
  • June 4 2014

HMRC published a new draft Partnership Manual on 29 April 2014 following the recommendations of the Office of Tax Simplification for a consolidated

Mehjoo v Harben Barker: duty of an accountant confined to the terms and limits of its Retainer

  • Ogier
  • -
  • United Kingdom
  • -
  • May 29 2014

This judgment of the English Court of Appeal considered whether an accountant who had been retained to provide general accounting services was under

A summary of major developments in key areas - General Counsel update - May 2014

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Germany, United Kingdom
  • -
  • May 23 2014

Scottish independence referendum - The referendum will take place on 18 September 2014. Scottish independence raises many complex legal and political

International regulatory update 12 16 May 2014

  • Clifford Chance LLP
  • -
  • Belgium, China, European Union, Hong Kong, Japan, Luxembourg, United Kingdom, USA
  • -
  • May 19 2014

The EU Council has formally approved the proposals for a directive on markets in financial instruments repealing Directive 200439EC (MiFID 2) and a