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Results: 1-10 of 3,686

A taxing situation

  • Bond Dickinson LLP
  • -
  • United Kingdom
  • -
  • January 29 2015

The recent case of Altus Group (UK) Ltd v (1) Baker Tilly Tax & Advisory Services LLP (2) Baker Tilly Tax & Accounting Ltd 2015 EWHC 12 (Ch) has

Executive Summary - January 28, 2014

  • WongPartnership LLP
  • -
  • European Union, Singapore, United Kingdom
  • -
  • January 28 2015

The Goods and Services Tax (Amendment) Act (“GST Amendment Act”) was passed by Parliament on 8 October 2014 and took effect

Changes to the UK Patent Box scheme

  • Potter Clarkson LLP
  • -
  • United Kingdom
  • -
  • January 28 2015

The UK Patent Box regime came into force on 1 April 2013 and by 2017 will allow an effective reduction of corporation tax to 10 for income from

UK

  • Mewburn Ellis LLP
  • -
  • United Kingdom
  • -
  • January 28 2015

The Intellectual Property Act 2014 came into force in the UK on 1 October 2014. The Act includes various changes to UK legislation, mainly in the

UK Patent Box to shrink

  • Mewburn Ellis LLP
  • -
  • United Kingdom
  • -
  • January 28 2015

The UK Government has been keen to encourage innovation for many years. As a result, a wide variety of Government funded or supported schemes exist

Further Scottish tax changes

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • January 26 2015

The Scotland Bill brings the tax recommendations of the Smith Commission another step closer to being enacted. Although the Bill will not become law

UK court rescinds non-contractual voluntary distribution from trust

  • Thorsteinssons LLP
  • -
  • United Kingdom
  • -
  • January 26 2015

In Kennedy & Ors v. Kennedy & Ors, 2014 EWHC 4129 (Ch), a voluntary distribution (appointment) of shares was mistakenly made from a trust to a

Disguised fee income

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • January 26 2015

The Government's 2014 Autumn Statement included an announcement that rules would be introduced from 6 April 2015 to ensure that certain

HMRC publishes issue 4 of Countdown Bulletin on the abolition of DB contracting-out

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • January 26 2015

Of interest to all schemes contracted-out on a DB basis is HMRC's publication of the fourth edition of its regular Countdown bulletin, which aims to

HMRC consults on three sets of draft regulations

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • January 26 2015

Following the grant of Royal Assent on 17 December 2014 to the Taxation of Pensions Act 2014, on 19 December 2014, HMRC has published three sets of