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Fourth protocol to Canada-UK Treaty eliminates withholding tax on arm’s length interest, but preserves tax exemption for gains on disposition of shares and interests deriving value from Canadian real property

  • McCarthy Tétrault LLP
  • -
  • Canada, United Kingdom
  • -
  • October 15 2014

On July 21, 2014, the governments of Canada and the United Kingdom signed the fourth protocol (Protocol) amending the Convention between the

Clawback and HMRC v Martin where are we now?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 15 2014

As the dust settles on the eagerly awaited HMRC v Martin decision (see our previous blog post), thoughts are inevitably turning to how that decision

Cross-border investigations update

  • Skadden Arps Slate Meagher & Flom LLP
  • -
  • China, United Kingdom, USA
  • -
  • October 14 2014

The inaugural edition of Cross-Border Investigations Update includes an overview of enforcement trends, including the increasing cooperation between U

The patent box and tax relief incentives for research and development

  • Dehns
  • -
  • United Kingdom
  • -
  • October 14 2014

There are currently calls for the Government to introduce more tax incentives for entrepreneurs and start-ups, but current incentives may be more

UK: High Court clears the way for tighter control of online gambling

  • DLA Piper LLP
  • -
  • United Kingdom
  • -
  • October 13 2014

The Government’s remote gambling taxation reform has moved a step closer after the High Court dismissed a legal challenge to the measure, which seeks

Paying inheritance tax before you die is it such a new concept?

  • Bond Dickinson LLP
  • -
  • United Kingdom
  • -
  • October 10 2014

Death and taxes are two of life’s certainties, but it is still inconceivable that HM Revenue & Customs would try to collect death tax in advance of

Scotland: Land and Buildings Transaction Tax rates and bands announced

  • DLA Piper LLP
  • -
  • United Kingdom
  • -
  • October 10 2014

John Swinney, the Cabinet Secretary for Finance, Employment and Sustainable Growth has announced the proposed rates and bands for the Land and

The UK Patent Box

  • Winckworth Sherwood
  • -
  • United Kingdom
  • -
  • October 10 2014

The Patent Box is a new preferential tax regime that came into force on 1st April 2013. It Enables companies to apply a reduced corporation tax rate

Rates announced for Scotland’s devolved taxes

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • October 9 2014

During today's Scottish Budget, rates were announced for Scotland's two devolved taxes, Land and Buildings Transaction Tax and Scottish Landfill Tax

LBTT rates announcement makes history

  • MacRoberts LLP
  • -
  • United Kingdom
  • -
  • October 9 2014

This afternoon John Swinney, Cabinet Secretary for Finance, Employment and Sustainable Growth in the Scottish Government, made history by announcing