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Results: 1-10 of 18

Emergency Budget

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • July 6 2010

The Chancellor of the Exchequer handed down his Emergency Budget on 22 June 2010

Tax briefing: Pre-budget report 2009

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 11 2009

This year’s Pre-budget report (PBR), announced in the midst of a serious economic downturn and in a pre-election environment, includes the expected one-off tax charge on bank bonuses amongst other things

Emergency Budget June 2010

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • June 22 2010

Today's Budget delivered by the Chancellor of the Exchequer is peppered with good and bad news for individual and business taxpayers alike

HM Revenue & Customs (HMRC) enquiry windowslimitation periods

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 29 2010

From 1 April 2010, changes introduced by Schedule 39 Finance Act 2008 will take effect and reduce the period within which HMRC can bring an assessment to four years from the end of the accounting period in the case of innocent errors, six years for careless errors and 20 years for deliberate mistakes

Budget measures included in the Finance Act 2010

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 29 2010

The Chancellor of the Exchequer handed down his Budget on 24 March 2010 and the Finance Act received Royal Assent on 8 April 2010

Gaines-Cooper decision UK tax residence for individuals

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • April 29 2010

The recent decision of the Court of Appeal in Gaines-Cooper (R (on the application of (1) Robert John Davies (2) Michael John James) v Revenue & Customs Commissioner: R (on the application of Robert Gaines- Cooper) v Revenue & Customs Commissioners 2010 EWCA Civ 83) has attracted a great deal of publicity

The Government makes key announcements on anti-avoidance measures

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 7 2010

Yesterday, the Government launched a 'study programme' to establish whether an effective General Anti-Avoidance Rule (GAAR) could be developed to form part of the UK tax system

Budget 2011 - putting “fuel in the tank of the economy”

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 23 2011

The Chancellor of the Exchequer today handed down the 2011 Budget

The Government's CFC proposals: in unless you are out

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • July 4 2011

The Government has published the much anticipated consultation document which sets out its latest proposals for the future controlled foreign company (CFC) regime

The draft 2012 Finance Bill

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 7 2011

The Government has published Finance Bill 2012 in draft form (the Bill) together with a number of technical notes, responses to consultations held over the summer and other supplementary documents