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Deduction by a French branch of a tax paid in the United Kingdom allowing a tax credit in Portugal

  • Baker & McKenzie
  • -
  • France, United Kingdom
  • -
  • October 22 2014

The Montreuil Administrative Court ruled on the hitherto unanswered question of whether the French branch of a Portuguese company could deduct a tax

A new change to inheritance tax or just another empty promise?

  • Pitmans LLP
  • -
  • United Kingdom
  • -
  • October 17 2014

Inheritance tax was first introduced in 1796 in order to finance the war against Napoleon Bonaparte. Originally known as Legacy, Estate and Succession

New Scottish property transaction tax

  • DLA Piper LLP
  • -
  • United Kingdom
  • -
  • October 16 2014

John Swinney, the Scottish government's Finance Secretary, has announced the proposed rates and bands for the new Scottish property transaction tax

“Death tax” and inherited pension pots is it all about to change?

  • Kingsley Napley
  • -
  • United Kingdom
  • -
  • October 16 2014

To some surprise, major changes to the tax treatment of pensions when left to another on death were announced by George Osborne MP, the Chancellor of

Fourth protocol to Canada-UK Treaty eliminates withholding tax on arm’s length interest, but preserves tax exemption for gains on disposition of shares and interests deriving value from Canadian real property

  • McCarthy Tétrault LLP
  • -
  • Canada, United Kingdom
  • -
  • October 15 2014

On July 21, 2014, the governments of Canada and the United Kingdom signed the fourth protocol (Protocol) amending the Convention between the

Clawback and HMRC v Martin where are we now?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 15 2014

As the dust settles on the eagerly awaited HMRC v Martin decision (see our previous blog post), thoughts are inevitably turning to how that decision

Education real estate VAT avoidance decision

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • October 15 2014

The Upper (tax) Tribunal has held that a lease and leaseback arrangement designed to ensure that a University could recover VAT on construction costs

Pensions news (UK) - September 2014

  • DLA Piper LLP
  • -
  • United Kingdom
  • -
  • October 15 2014

HM Treasury’s March consultation on the Budget reforms noted that, under the current legislation, pension funds held in a drawdown product at death

Cross-border investigations update

  • Skadden Arps Slate Meagher & Flom LLP
  • -
  • China, United Kingdom, USA
  • -
  • October 14 2014

The inaugural edition of Cross-Border Investigations Update includes an overview of enforcement trends, including the increasing cooperation between U

The patent box and tax relief incentives for research and development

  • Dehns
  • -
  • United Kingdom
  • -
  • October 14 2014

There are currently calls for the Government to introduce more tax incentives for entrepreneurs and start-ups, but current incentives may be more