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Results: 1-10 of 141

Entrepreneurs’ relief but only for some

  • Winckworth Sherwood
  • -
  • United Kingdom
  • -
  • March 23 2015

The Chancellor's budget tweaks for entrepreneurs' relief (ER) dealt a blow to a tax structure that emerged shortly after its original introduction to

Budget impact on entrepreneurs' relief planning structures

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • March 19 2015

Changes announced in yesterday's Budget have tightened the rules around entrepreneurs' relief with immediate effect, with the potential to impact on

Entrepreneurs' relief - restricting the 10 per cent rate of capital gains tax

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • March 18 2015

The Chancellor has announced two restrictions on entrepreneurs’ relief, which will remove it from two situations where it is currently available

UK Budget 2015: brief private equity notes

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • United Kingdom
  • -
  • March 18 2015

The UK's Chancellor of the Exchequer, George Osborne, once again rolled out his favourite tax avoidance anecdote, that of the "banker who boasted of

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

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

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