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New China-UK treaty and new China-Belgium treaty enter into force

  • Baker & McKenzie
  • -
  • Belgium, China, United Kingdom
  • -
  • April 22 2014

On 27 June 2011, China and United Kingdom signed a new double tax treaty ("New UK Treaty"), replacing the previous treaty that was concluded in 1984

Implications of the Budget 2014

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • April 22 2014

In last month’s Budget the Chancellor announced a major shake-up to the tax rules for defined contribution (DC) pensions which will give greater

The perks and pitfalls of PPR

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • April 17 2014

What is the tax position if you are selling a second home or have worked abroad for a prolonged period? What if it is a large property with

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

LLPs - are your salaried partners on the payroll?

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • April 16 2014

As of 6 April 2014 partners who are not (in HMRCs view) "real" partners should now be on the payroll (and subject to RTI) and chargeable to income tax

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

Foreign property: plan before you buy

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • April 14 2014

If you are planning to purchase a foreign property there are some important legal issues you should consider first including how you will own the

Inheritance tax planning for your home

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • April 14 2014

For many people, their home is their most valuable asset and can give rise to a significant IHT liability on their death (or the death of the

Income tax issues and joint ownership

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • April 14 2014

If a married couple (or civil partners) jointly own an asset then under the provisions of Income Tax Act 2007 the income from the asset is