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Results: 1-10 of 3,634

Revised HMRC guidance on VAT on services supplied to pension schemes

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • December 18 2014

Of interest to all schemes is the publication by HMRC, on 25 November 2014, of its revised policy on the circumstances in which supplies of pension

UK legal highlights: 2014 and beyond

  • DLA Piper LLP
  • -
  • United Kingdom
  • -
  • December 17 2014

The EU has published a Directive (201456EU) and a Regulation ((EU) 5372014) reforming the rules governing the statutory audit market. The

VAT charged on invoices relating to defined benefit occupational pension schemes all change for HMRC’s approach

  • Reed Smith LLP
  • -
  • United Kingdom
  • -
  • December 17 2014

HMRC has released new guidance dealing with the ability of sponsoring employers to recover input VAT in respect of supplier costs for running defined

The UK’s new Diverted Profits Tax

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • December 16 2014

The UK Treasury has published the draft legislation for the new Diverted Profits Tax (DPT), which it plans to introduce from 1 April 2015. This has

VAT and pension schemes

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • December 16 2014

Following two recent cases in the European Court of Justice (ECJ), HMRC has published two business briefs which open the way for those involved in

Hybrid mismatches UK proposals for implementing the BEPS recommendations

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • December 16 2014

The United Kingdom made its first substantive commitment arising out of the base erosion and profit shifting (BEPS) initiative on 3 December 2014

Out of the frying pan, back to a fire economy

  • RPC
  • -
  • United Kingdom
  • -
  • December 16 2014

We have just come through the 'Great Recession' where between 7 - 8 of our national GDP was wiped out and we witnessed the first true existential

Latest news - December 2014

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • December 15 2014

The UK Department of Health and the Department for Business, Innovation and Skills announced on 20 November that it will launch an initiative called

Autumn Statement recap

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • December 15 2014

The Autumn Statement on 3 December made several announcements of potential relevance to life sciences companies. Key measures included: individuals

UK government unveils Diverted Profits Tax

  • Norton Rose Fulbright LLP
  • -
  • United Kingdom
  • -
  • December 15 2014

The tax planning techniques used by some multi-national groups has been subject to a great deal of attention by the press. The particular allegation