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Results: 1-10 of 3,294

Pension tax-free cash

  • Bond Dickinson LLP
  • -
  • United Kingdom
  • -
  • July 24 2014

What could be more engaging than the concepts of CASH (always something to be interested in) and TAX FREE (conjures up ideas of Monaco, Cayman

Reasonable excuse

  • RPC
  • -
  • United Kingdom
  • -
  • July 24 2014

In the recent case Spink v HMRC the First-tier Tribunal (Tax Chamber) ('FTT') allowed the taxpayer's appeal against the imposition of penalties by

Splitting of NRB between trusts another try

  • Penningtons Manches LLP
  • -
  • United Kingdom
  • -
  • July 24 2014

In our April update, we described HMRC's last attack on this. That attempt, made in the name of 'simplification', was defeated by a 'wave of

English High Court considers the effect of invalidly appointed trustees

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • July 23 2014

In Jasmine Trustees Ltd v Wells & Hind (A Firm) 2007 EWHC 38, the High Court of England and Wales interpreted "individuals" in Section 37(1)(c) of

Pensions budget changes go ahead

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • July 23 2014

The pensions changes announced in the Budget will go ahead as planned from April 2015 with some adjustments. This is the government's conclusion

Government issues revised Pre-Qualification Questionnaire

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • July 23 2014

On 11 July 2014, the Crown Commercial Service ("CCS") published a Procurement Policy Note (PPN 0814) with an updated standard form of

Government launches consultation on SDLT rules for collective investment schemes

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • July 23 2014

On 18 July 2014, the government launched a consultation on stamp duty land tax (SDLT) rules for property authorised investment funds (PAIFs) and

Onshore employment intermediaries: the Tribunal sheds some light on “control”

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 22 2014

Whilst we are still awaiting cases that may shed some light on how the Tribunals and courts will interpret HMRC's new onshore intermediaries

Budget consultation: the guidance guarantee, transfers and tax

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

The Government has responded to its consultation on the planned reforms to the rules for accessing DC pension savings, which were announced in the

Teething problems with HMRC’s online share scheme service: what to do if you have been affected

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • July 21 2014

The latest issue of HMRC's Employment-Related Securities Bulletin acknowledges the problems that some companies have been having with online