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Results: 1-10 of 199

HMRC publishes revised FATCA guidance

  • RPC
  • -
  • United Kingdom
  • -
  • October 24 2014

On 29 August 2014 HMRC published its updated FATCA guidance. This supersedes the February 2014 version and is in keeping with HMRC's commitment to

HMRC amends guidance addressing deduction of tax on transferred loan receivables

  • RPC
  • -
  • United Kingdom
  • -
  • October 24 2014

On 28 August 2014 HMRC updated its guidance as to who is responsible for deducting tax at source on interest payments following the transfer of loan

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

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

Collateral and relevant debts

  • Burges Salmon LLP
  • -
  • United Kingdom
  • -
  • September 24 2014

HMRC has changed how it treats loan arrangements for non-doms who use the remittance basis. The change is likely to have a very significant and

Tribunal rejects Ramsay argument and allows taxpayer's appeal in corporate bond case

  • RPC
  • -
  • United Kingdom
  • -
  • September 11 2014

In Hancock & Hancock v HMRC the First-tier Tribunal (FTT) has upheld the taxpayer's appeal against HMRC's decision that a chargeable gain arose on

Court of Appeal denies input tax on accountancy services relating to a refinancing and restructuring process: Airtours Holiday Transport Limited v HMRC

  • RPC
  • -
  • United Kingdom
  • -
  • August 28 2014

The appellant company, Airtours, appealed against a decision of the Upper Tribunal (UT) in which it was held that it could not recover input tax

Lloyd's agreement with IRS on reporting of tax information under FATCA

  • A&L Goodbody
  • -
  • United Kingdom, USA
  • -
  • August 6 2014

On 22 July 2014, the Society of Lloyd's provided details on its website of its agreement with the US Internal Revenue Service (IRS) on the reporting

UK FATCA and Cayman funds

  • Maples and Calder
  • -
  • Cayman Islands, United Kingdom, USA
  • -
  • July 15 2014

As noted in our prior update of 19 November 2013, the Cayman Islands government signed an intergovernmental agreement with the United Kingdom (the

Clients & Friends Newsletter - June 2014

  • Baker & McKenzie
  • -
  • Australia, China, Czech Republic, European Union, Hong Kong, Malaysia, New Zealand, Singapore, Spain, United Kingdom
  • -
  • June 30 2014

The Australian tax year will end on June 30, 2014, and companies will be required to report any taxable events related to employee share awards to