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Results: 1-10 of 936

Financial services edition - November 20, 2014

  • Wong Partnership
  • -
  • Singapore, United Kingdom
  • -
  • November 20 2014

The Corruption, Drug Trafficking and Other Serious Crimes (Confiscation of Benefits) (Amendment) Act came partially into force on 1 September 2014

HMRC's application for security for costs refused

  • RPC
  • -
  • United Kingdom
  • -
  • November 19 2014

The Upper Tribunal (Judge Berner) has dismissed an application for security for costs made by HMRC in a case which involved an appeal against a

Beneficial ownership not affected by earn-out obligation

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • November 18 2014

Consortium relief was still available even though a shareholder was contractually obliged to pay on to the seller under an earn-out any amounts it

What is a main object?

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • November 18 2014

For the first time in over 10 years, the Court of Appeal has ruled on a "main object" test in UK tax legislation and whether it applied to deny a

Moorthy v HMRC: termination payments and discrimination

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • November 14 2014

The decision in Moorthy v HMRC 2014 UKFTT 834 (TC) confirms that a termination payment that includes an element related to discrimination and

Applicants for search warrants must make full and frank disclosure to the court

  • RPC
  • -
  • United Kingdom
  • -
  • November 14 2014

Readers may recall that in September 2010, the Chief Secretary to the Treasury, Danny Alexander, announced plans to tackle non-compliance in the tax

HMRC v Martin: tax relief awarded in bonus clawback case

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • November 13 2014

Income tax paid on a bonus payment which is later clawed back by an employer can be reclaimed by the taxpayer, but only in certain circumstances. In

Corporation TaxCGT payable on a judgment, award or settlement sum

  • Clyde & Co LLP
  • -
  • United Kingdom
  • -
  • November 11 2014

In Zim Properties v Proctor 1985, it was held that a cause of action is an asset which is taxable if it is turned into cash (by a settlement or

Tribunal orders HMRC to pay taxpayer's costs Ian Elder v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • November 7 2014

The decision of the First-tier Tribunal (Tax Chamber) ('FTT') in Ian Elder v Commissioners for HMRC offers a useful summary of the FTT's approach

When should a provisional liquidator be appointed

  • Taylor Wessing
  • -
  • United Kingdom
  • -
  • November 6 2014

A provisional liquidator may be appointed if the evidence justifies it even where the tax assessments upon which the winding up petition is based are