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Clawback and HMRC v Martin where are we now?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 15 2014

As the dust settles on the eagerly awaited HMRC v Martin decision (see our previous blog post), thoughts are inevitably turning to how that decision

Cross-border investigations update

  • Skadden Arps Slate Meagher & Flom LLP
  • -
  • China, United Kingdom, USA
  • -
  • October 14 2014

The inaugural edition of Cross-Border Investigations Update includes an overview of enforcement trends, including the increasing cooperation between U

UK: High Court clears the way for tighter control of online gambling

  • DLA Piper LLP
  • -
  • United Kingdom
  • -
  • October 13 2014

The Government’s remote gambling taxation reform has moved a step closer after the High Court dismissed a legal challenge to the measure, which seeks

Taxing times for UK discrimination claimant

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 9 2014

The recent Tax tribunal case of Moorthy v HMRC considered the well-known Section 401 ITEPA 2003 which, together with Section 403, makes taxable

Reinsurance update - October 2014

  • Steptoe & Johnson LLP
  • -
  • European Union, United Kingdom, USA
  • -
  • October 9 2014

This edition provides an update of recent developments of interest to the global reinsurance industry. On the US side, the US Case Note highlights a

Relief for tax on clawback payments the next instalment of HMRC v Martin

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 8 2014

The pressure for companies and firms to claw back earnings paid to executives under various incentive plans has been steadily growing over the last

Clawback - the tax consequences

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • October 7 2014

Where there has been misconduct, misstatement of results and in certain other circumstances, including regulatory failings, there is now growing

Compromise agreements: hoping for a brucie bonus!

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 6 2014

I believe the taxpayer was in fact called Graeme but nonetheless he was certainly trying his luck! In the recent UK case of Forsythe v HMRC the

Tribunal allows taxpayer to make a late appeal and rejects HMRC's overly formalistic approach

  • RPC
  • -
  • United Kingdom
  • -
  • October 1 2014

In Chirag Patel v HMRC the First-tier Tribunal ('FTT') decided that a letter from the taxpayer's accountant constituted a late appeal against a

FTT has no jurisdiction to consider public law issues in direct tax appeal Rotberg

  • RPC
  • -
  • United Kingdom
  • -
  • October 1 2014

There has been a great deal of debate in recent years regarding the extent to which the FTT has jurisdiction to determine tax appeals on the basis of