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Results: 1-10 of 3,400

Claim for entrepreneurs' relief succeeds: tribunal finds that the removal from the payroll did not end taxpayer's employment

  • RPC
  • -
  • United Kingdom
  • -
  • September 17 2014

The First-tier Tribunal (Tax Chamber) (FTT) has decided in Corbett v HMRC that removing a taxpayer from a company's payroll before a sale of that

Reform to the bedroom tax: the Affordable Homes Bill

  • Hogan Lovells
  • -
  • United Kingdom
  • -
  • September 12 2014

Since 1 April 2013, new rules introduced by the Welfare Reform Act 2012 in a bid to reduce growth in welfare spending mean that most social housing

Undeclared offshore income

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • September 12 2014

On 11 September, the European Union officially confirmed a further round of economic sanctions against Russia in response to the continued crisis in

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

Tribunal rejects Ramsay argument and allows taxpayer's appeal in corporate bond case

  • RPC
  • -
  • United Kingdom
  • -
  • September 11 2014

In Hancock & Hancock v HMRC the First-tier Tribunal (FTT) has upheld the taxpayer's appeal against HMRC's decision that a chargeable gain arose on

Pensions ‘Lamborghini-gate’ six months on

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • September 11 2014

It is now almost six months since George Osborne's budget announcement rocked the pensions industry and Steve Webb's controversial comments that

South west property tax taskforce launched

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • September 10 2014

HMRC have announced that a new taskforce has been launched in south Wales and the south west of England to tackle tax evasion and fraud on property

Liechtenstein Disclosure Facility

  • Burges Salmon LLP
  • -
  • Liechtenstein, United Kingdom
  • -
  • September 9 2014

HMRC have announced changes to the terms of the Liechtenstein Disclosure Facility (LDF). The LDF was introduced in 2009 to encourage people with

Implications for the UK Oil & Gas Industry

  • Bond Dickinson LLP
  • -
  • United Kingdom
  • -
  • September 8 2014

After one of the longest political campaigns in British political history, the end is in sight. On 18 September, 2014, the Scottish people will vote

OECD publishes its Standards for the Automatic Exchange of Information

  • Katten Muchin Rosenman LLP
  • -
  • United Kingdom, USA
  • -
  • September 5 2014

On July 21, the Organisation for Economic Co-operation and Development (OECD) published its Standard for Automatic Exchange of Financial Account