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Emergency Budget June 2010

Herbert Smith Freehills LLP
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United Kingdom
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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

Gaines-Cooper decision UK tax residence for individuals

Herbert Smith Freehills LLP
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United Kingdom
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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's CFC proposals: in unless you are out

Herbert Smith Freehills LLP
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United Kingdom
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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

"Extreme shopping": HMRC legislation to counter treaty shopping: thoroughly draconian

Herbert Smith Freehills LLP
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United Kingdom
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August 5 2011

On 1 August, just before the summer break, HM Revenue & Customs (HMRC) published a "Technical Note" and draft legislation (together, the "Note") entitled "Tax Treaties Anti-avoidance"

Tax briefing: Pre-budget report 2009

Herbert Smith Freehills LLP
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United Kingdom
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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

HM Revenue & Customs (HMRC) enquiry windowslimitation periods

Herbert Smith Freehills LLP
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United Kingdom
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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
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United Kingdom
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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

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
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United Kingdom
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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

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

Herbert Smith Freehills LLP
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United Kingdom
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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
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United Kingdom
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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