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Results: 1-10 of 3,067

HMRC's computer says no!

  • RPC
  • -
  • United Kingdom
  • -
  • April 16 2014

In Varma v HMRC 2014 UKFTT 006 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') quashed a penalty that had been issued to a taxpayer for late

Global employment, pensions and incentives newsletter

  • Herbert Smith Freehills LLP
  • -
  • Africa, Australia, China, European Union, France, Hong Kong, Japan, Russia, Singapore, Spain, United Kingdom, USA
  • -
  • April 15 2014

Most of the labour codes in force in francophone sub-Saharan Africa contain provisions which seek to prevent unfair competition practices among

Professional negligence: Court of Appeal comes to the rescue in Mehjoo

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 14 2014

It is clear from the acres of press coverage devoted to people avoiding taxes by arrangements of varying complexity, that anybody who advises on such

Annual tax on enveloped dwellings (ATED)

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • April 11 2014

One of the most hotly debated taxes that was introduced with the 2013 Budget and Finance Bill was the introduction of the ATED charge for

Dual contracts

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • April 11 2014

HMRC has long disliked the practice whereby UK resident, non-domiciled individuals who perform employment duties for related companies both in and

Changes to inheritance tax legislation

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • April 11 2014

Legislation introduced in the Finance Bill 2014 will impact the estates of non-UK domiciled and non-UK resident individuals who die on or after the

Pensions

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • April 11 2014

The 2014 budget contained a big surprise that had not been previously announced nor leaked to the press in advance. This was the Chancellor's

Accelerated payments and debt recovery

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • April 11 2014

In a significant extension of their existing powers, HMRC will require any disputed tax payments to be paid upfront by the taxpayer from the date of

Income and capital gains tax personal allowances

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • April 11 2014

The income tax personal allowance for taxpayers who are aged 66 or under has been increased to £10,000 during the current year and will be increased

Postponement of splitting IHT nil rate band

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • April 11 2014

In June last year HMRC released a consultation document entitled "Inheritance Tax: Simplifying Charges on Trusts - the next stage". In a nutshell