We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo






  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 16

President Obama’s 2014 fiscal year budget proposes deduction for reinsurance premiums paid to non-US affiliates

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 9 2013

The 2014 Fiscal Year Budget for the US federal government proposed by the Obama administration would end the tax deduction for reinsurance premiums

Validus challenges “cascading” federal excise tax

  • Mayer Brown LLP
  • -
  • USA
  • -
  • February 8 2013

Validus Reinsurance Limited, Hamilton, Bermuda ("Validus"), filed suit on 25 January 2013 challenging the US government's position that the federal

UK’s ‘controlled foreign company’ rules

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • May 31 2012

The UK’s ‘controlled foreign company’ (“CFC”) rules are directed at companies which artificially divert UK profits to low tax territories or other favourable overseas tax regimes so as to reduce their UK tax liabilities

Taxation of life insurance companies

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • May 31 2011

On 5 April 2011, HM Revenue & Customs published a consultation document on the taxation of life insurance companies

Administration fees in respect of insurance contracts

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • August 27 2009

The High Court has ruled in the recent case of Homeserve Membership Limited v HM Revenue & Customs that insurance premium tax ("IPT") was not payable on an "arrangement and administration" fee which was separately identified to the customer and which was paid under a separate contract with an insurance intermediary

Employers subject to harsh penalties if insured group health plan favors highly paid employees

  • Mayer Brown LLP
  • -
  • USA
  • -
  • October 29 2010

Notice 2010-63 (the "Notice"), released by the US Internal Revenue Service on September 20, 2010, addresses the application of nondiscrimination requirements to insured group health plans as provided by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act (the "Act"

Online insurance introductory services

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • August 31 2010

HMRC are not appealing the decision of the Court of Appeal in the case of InsuranceWide.com Services Ltd and Trader Media Group Ltd

Finance (No.2) Act 2010 changes to insurance premium tax (IPT)

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • August 31 2010

IPT at the standard rate applies to most general insurance, including property, motor and medical insurance

Court of Appeal VAT and online insurance introductory services

  • Mayer Brown LLP
  • -
  • United Kingdom
  • -
  • May 24 2010

The Court of Appeal has recently upheld the decision of the High Court in the case of InsuranceWide.com Services Ltd (“InsuranceWide”) v Revenue and Customs Commissioners; Revenue and Customs Commissioners v Trader Media Group Ltd (“Trader Media”

Insurance VAT exemption

  • Mayer Brown LLP
  • -
  • European Union
  • -
  • November 29 2010

On 17 November 2010, the Ecofin Council held a policy debate on proposals (adopted in November 2007) to introduce a new directive and regulation clarifying the rules on the VAT treatment of insurance and other financial services

Current Search

Suggested Facets

Author

Jurisdiction

Workarea

© Copyright 2006-2013 Globe Business Publishing Ltd | Cookies | Disclaimer | Privacy policy