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Results: 1-10 of 17

Autumn Statement 2014 - Autumn leaves its stamp on tax avoidance

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 4 2014

The Chancellor of the Exchequer yesterday handed down his 2014 Autumn Statement. He made a number of announcements which will impact the UK tax

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

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

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

Budget 2012 a 'do something' budget?

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 21 2012

The Chancellor of the Exchequer today handed down the 2012 Budget, saying the Government would not settle for a 'do nothing' Budget, but what did it do?

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

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

A budget to aspire not inspire?

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 20 2013

Today the Chancellor of the Exchequer handed down his 2013 Budget, promising it was a 'budget for an aspirational nation for a Britain that

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

HMRC clampdown on tax avoidance: banks in the firing line

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 1 2012

Following a disclosure by a bank (now confirmed as Barclays) HMRC, on 27 February 2012, published proposed new legislation aimed at closing loopholes in the rules in the loan relationship legislation dealing with the buy-back of impaired debt by connected companies (also known as the "deemed release" rules