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Results: 1-5 of 5

UK treatment of capital instruments under Basel III - a taxing issue

  • Morrison & Foerster LLP
  • -
  • United Kingdom
  • -
  • August 5 2011

The Basel III rules which have now been finalised by the Basel Committee on Banking Supervision will have a significant impact on the amount of capital required to be held by banks and the nature of such capital

Director and employee rights and the Grays Timber case in the UK

  • Morrison & Foerster LLP
  • -
  • United Kingdom
  • -
  • September 9 2010

When structuring the share rights of employees and directors in a company or group that employs them, parties to these arrangements will be keen to ensure that any enhanced rights to payments on a share sale are structured in the correct way in order to avoid an income tax on the gain which could potentially mean 52 as opposed to a lower capital gains tax charge of up to 28

Relief from UK withholding tax and the new passport scheme

  • Morrison & Foerster LLP
  • -
  • United Kingdom
  • -
  • September 7 2010

On 1 September 2010, the new Double Taxation Treaty Passport ("DTTP") scheme became operative

UK residence and the Gaines-Cooper case

  • Morrison & Foerster LLP
  • -
  • United Kingdom
  • -
  • February 26 2010

On 16 February 2010, the Court of Appeal released its decision in R (on the application of Davies, James & Gaines-Cooper) v HM Revenue & Customs ("HMRC"

Abolition of the UK SDRT charge for clearing systems

  • Morrison & Foerster LLP
  • -
  • United Kingdom
  • -
  • October 2 2009

HM Revenue & Customs has announced the abolition of the 1.5 Stamp Duty Reserve Tax (SDRT) on the entry of UK shares and some types of debt securities into certain clearing systems

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