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How much guidance does the GAAR guidance give?

Herbert Smith Freehills LLP
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United Kingdom
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April 29 2013

There is no point in analysing or debating further whether we need or should have a General Anti Abuse Rule ("GAAR") or what it should look like - we

HMRC confirm EU listed ZDPs should not be caught by the new disguised interest rules

Herbert Smith Freehills LLP
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United Kingdom
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April 11 2013

The draft Finance Bill 2013 includes a new "disguised interest" regime for income tax. In broad terms, disguised interest arises where a person

Budget 2013: promoting the UK funds industry as best in class

Herbert Smith Freehills LLP
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United Kingdom
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March 25 2013

The Chancellor's Budget rhetoric emphasised the UK's commitment to being a world leader in the asset management sector: the Chancellor stating that

A budget to aspire not inspire?

Herbert Smith Freehills LLP
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United Kingdom
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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

Detailed review of draft Finance Bill 2013

Herbert Smith Freehills LLP
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United Kingdom
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December 18 2012

The provisions of the 2013 Finance Bill have been published in draft form (the draft Bill), together with the explanatory notes and other supplementary documents

Autumn Statement 2012

Herbert Smith Freehills LLP
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United Kingdom
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December 5 2012

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

Interesting times... HMRC revise proposed changes to the taxation of interest quoted Eurobond exemption untouched

Herbert Smith Freehills LLP
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United Kingdom
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October 12 2012

HMRC published yesterday a follow-up to the March 2012 proposals on reforming the rules on the taxation of interest, including withholding tax

HMRC turn attention to the taxation of interest

Herbert Smith Freehills LLP
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United Kingdom
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March 28 2012

HMRC has published proposals (in the form of a consultation document) to change some of the UK rules on the taxation of interest, including withholding tax

Budget 2012 a 'do something' budget?

Herbert Smith Freehills LLP
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United Kingdom
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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?

HMRC clampdown on tax avoidance: banks in the firing line

Herbert Smith Freehills LLP
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United Kingdom
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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

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