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Results: 1-10 of 120

HMRC releases further guidance on tax treatment of new business succession model

  • MacRoberts LLP
  • -
  • United Kingdom
  • -
  • September 12 2014

The Finance Act 2014 introduced a number of tax reliefs which benefit companies owned by employee ownership trusts (EOTs). An EOT is a new form of

Amended HMRC guidance note on avoidance involving the transfer of corporate profits

  • RPC
  • -
  • United Kingdom
  • -
  • September 4 2014

New section 1305A of the Corporation Tax Act 2009, inserted by the Finance Act 2014, is now in force and has retrospective effect in respect of

What value EMI options?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • August 28 2014

The best advice to an unquoted company granting EMI options has always been to agree the value of a share with HMRC shortly before grant. This gives

First-tier Tribunal holds that there is no taxable supply where there is no obligation on a subsidiary company which was receiving subsidiary services from the group parent

  • RPC
  • -
  • United Kingdom
  • -
  • August 27 2014

In Norseman Gold plc v HMRC the First-tier Tribunal (Judge Colin Bishopp) ("FTT") dismissed an appeal by Norseman Gold plc ("Norseman") against

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