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Results: 1-10 of 58

UK Uncut Legal Action Ltd v HMRC (Goldman Sachs International and Goldman Sachs Services Ltd, interested parties)

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 28 2013

This case relates to an administrative law challenge, by a member of the public, to a proposed compromise between HMRC and taxpayers (Goldman Sachs

Supreme Court refuses to set aside trustees' actions under the Hasting-Bass principle but allows the actions to be set aside under the principle of mistake

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 24 2013

The Supreme Court has agreed with the Court of Appeal in not allowing the actions of trustees of two separate trusts to be set aside under the

The UK Supreme Court rules on the ability to set aside transactions in the case of trustees' errors

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • May 15 2013

Where trustees have undertaken transactions with unintended consequences (usually unwanted or unexpected tax consequences), they have been able to

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

Taxation of claw-backs: Tribunal allows an employee to use a repaid bonus to reduce his income tax liability; opportunity for companies to operate claw-back on a tax efficient basis

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • February 6 2013

The First Tier Tax Tribunal (Julian Martin v The Commissioners for HMRC 2013 UKFTT 040) has allowed an employee to set-off the amount of a bonus

UK Supreme Court confirms scope of legal advice privilege implications for the real estate sector

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 24 2013

The Supreme Court yesterday handed down judgment in a long-running tax dispute confirming that legal advice privilege ("LAP") is restricted to

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

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

HMRC wins appeal in penalties for late VAT payments

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 10 2013

In accordance with the highly prescriptive provisions in the VAT legislation, a company may be in default of a liability to pay VAT if HMRC does not

Lease grants can be TOGCs

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • November 16 2012

On 16 November 2012 HMRC published a Brief (Revenue & Customs Brief 3012) setting out its response to the First-tier Tribunal (Tax) decision in Robinson Family Limited v HMRC