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Results: 1-10 of 10

Tax cut

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 3 2012

George Osborne surprised many by announcing in the March Budget that the 50 top rate of tax would be cut to 45 in April 2013

Budget of 21 March 2012: pensions

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • March 22 2012

It was a quieter Budget than we expected for pension plans!

New UK tax regime for patents

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • February 28 2012

The Patent Box is a new preferential UK tax regime for profits arising from patents

The Chancellor of the Exchequer announces that the UK is "open for business"

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • April 5 2011

On 23 March 2011, George Osborne, the Conservative Chancellor of the Exchequer, delivered his second budget since the change of Government in 2010

Budget notes - public equity

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • March 24 2011

Today's Budget was billed as a budget for growth

VAT fraud in the UK energy sector

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • October 21 2010

Recent cases have highlighted concerns that VAT "missing trader fraud" fraud could be spreading from the carbon emissions market to the UK power and gas markets

Emergency Budget 2010: misadventures with loan notes

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • July 5 2010

It is fairly common and usual for shareholders to sell their shares in private companies for a mixture of up-front consideration and deferred consideration

Looking ahead to 6 April 2011

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 11 2010

With effect from 6 April 2011 individuals with an income of £180k or more will become subject to legislation which is designed to reduce the value of the tax relief on their pension contributions to registered pension plans from 50 to 20

Clearing a way through the tax jungle

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 1 2009

The Budget 2009 introduced a series of reforms to the UK’s income tax and pensions tax relief rules

Remuneration strategies

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • December 1 2009

As discussed in our first article "Anti-what???", Schedule 35 of the Finance Act 2009 (‘Schedule 35’) imposes a special annual allowance charge where an individual’s total adjusted pension input amount exceeds the special annual allowance