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UK tax rules on disguised investment management fees: final legislation published

  • Proskauer Rose LLP
  • -
  • United Kingdom
  • -
  • March 30 2015

The UK's Finance Bill was published on 24 March 2015. It was subsequently enacted on 26 March 2015 without further amendment and became the Finance

UK Finance Act 2015 -- Royal Assent received

  • Duane Morris LLP
  • -
  • United Kingdom
  • -
  • March 30 2015

Following the draft clauses of December 2014, a final version of the UK Finance Bill 2015 was published on 24 March 2015. Since there is a general

Internationally mobile employees changes to taxation of share awards

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • March 30 2015

The UK is changing the way in which it taxes share options and share awards held by employees who move between countries. Some employees will gain

Reminder: VAT on prompt payment discounts

  • Bryan Cave LLP
  • -
  • United Kingdom
  • -
  • March 28 2015

Prompt payment discounts are a useful way for suppliers to keep good customers happy and improve cash flow. However, the VAT rules on prompt payment

VAT recovery on pension fund management: further HMRC guidance

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • March 27 2015

HMRC has issued a new Brief on employers' ability to recover VAT in relation to fund management services provided to defined benefit pension schemes

Palliative care: new measures for VAT recovery

  • RPC
  • -
  • United Kingdom
  • -
  • March 26 2015

Currently, the law provides for a refund scheme for NHS bodies under section 41(3), Value Added Tax Act 1994 (VATA), however, no such relief is

HMRC denied wriggle room in PESM challenge

  • RPC
  • -
  • United Kingdom
  • -
  • March 26 2015

In Imperial College of Science, Technology and Medicine v HMRC, the FTT has concluded that an approved retrospective partial exemption special

Public sector procurement: level VAT playing field

  • RPC
  • -
  • United Kingdom
  • -
  • March 26 2015

The Chancellor announced in the Budget the extension of VAT relief for shared services which will apply to "non-departmental public bodies". It is

Disguised investment management fees revised rules published in the Finance Bill 2015

  • Berwin Leighton Paisner LLP
  • -
  • United Kingdom
  • -
  • March 26 2015

There have been concerns that the proposals on disguised investment management fees, announced in December's Autumn Statement, would inadvertently

HMRC denied extension in church conversion

  • RPC
  • -
  • United Kingdom
  • -
  • March 26 2015

In HMRC v Astral Construction Limited, the Upper Tribunal (UT), dismissed HMRC's appeal against a decision given in July 2013 by the First-tier