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Results: 1-10 of 16

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

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 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 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

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

Proposals for a UK statutory residence test and changes to the rules applying to non-domiciled individuals to allow remittance to the UK to encourage investment

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • June 22 2011

The Government has released the much anticipated consultation documents on the proposals for a statutory residence test (SRT) and reform to the taxation of nondomiciled individuals