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Results: 1-10 of 46

Autumn Statement 2012

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • December 5 2012

Today, the Chancellor of the Exchequer handed down his Autumn Statement

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

ECJ rules that the stamp duty reserve tax charge on entry into a clearance system is illegal under EU law; may have wider implications

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • October 5 2009

In a case last week, HSBC Holdings plc and Vidacos Nominees Ltd v HMRC (C-56907), the European Court of Justice (“ECJ”) held that the 1.5 UK stamp duty reserve tax ("SDRT") charge on the issue of shares into EU clearance systems is illegal

UK Supreme Court refuses to extend privilege to accountants

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 23 2013

The Supreme Court confirmed today that legal advice privilege ("LAP") cannot be claimed in respect of confidential communications between accountants

Government procurement rules: tax compliance is a factor to be considered

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 19 2013

The proposed rules require: Suppliers seeking to secure a government contract to self-certify during the selection stage of the procurement process

HMRC v Philips Electronics UK Limited

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • September 7 2012

On 6 September 2012 the CJEU delivered a clear ruling in favour of Philips, confirming that the UK provisions which prevent losses of UK branches of non-UK resident companies from being surrendered for group relief (section 107 CTA 2010 condition C, formerly section 403D(1)(c) ICTA 1988) constitute an unjustified restriction of the freedom of establishment under EU law

Budget 2014 - a budget for makers, doers and savers

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 20 2014

The Chancellor of the Exchequer yesterday handed down his 2014 Budget. He described it as a Budget for "makers, doers and savers". Certainly, there

Legal advice privilege: only for lawyers

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • October 13 2010

The Court of Appeal has today handed down judgment confirming that legal advice privilege does not apply to any professional other than a qualified lawyer, i.e. a solicitor or barrister, or an appropriately qualified foreign lawyer: R (on the application of Prudential PLC & Anor) v Special Commissioner of Income Tax & Anor 2010 EWCA Civ 1094

Prudential v Special Commissioner of Income Tax: Court of Appeal confirms that legal advice privilege extends only to correspondence with lawyers

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • October 13 2010

The Court of Appeal has today confirmed that legal professional privilege ("LPP") can be claimed only by clients of lawyers and not by clients of accountants even where an accountant is engaged to provide tax advice

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