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Results: 1-10 of 193

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

Financial Regulatory Developments 13 June - Legislation

  • Dentons
  • -
  • United Kingdom
  • -
  • June 13 2014

Treasury has made two statutory instruments: one amends the Regulated Activities Order (RAO) to clarify that broking a credit agreement which is an

FATCA risk under facility agreements: one step closer to consensus

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • June 12 2014

On 9 June 2014 the Loan Market Association ("LMA") published updated guidance relating to FATCA wording under facility agreements. The guidance

Consultation on HMRC proposed new powers to “raid” taxpayers’ bank accounts

  • RPC
  • -
  • United Kingdom
  • -
  • June 5 2014

On 6 May 2014 HMRC published its consultation on a new power, announced at Budget 2014, for the Direct Recovery of Debts. This power will allow HMRC

International regulatory update 12 16 May 2014

  • Clifford Chance LLP
  • -
  • Belgium, China, European Union, Hong Kong, Japan, Luxembourg, United Kingdom, USA
  • -
  • May 19 2014

The EU Council has formally approved the proposals for a directive on markets in financial instruments repealing Directive 200439EC (MiFID 2) and a

Europe & Middle East quarterly update - May 2014

  • Baker & McKenzie
  • -
  • Austria, Belgium, France, Germany, Greece, Ireland, Israel, Italy, Jersey, Kazakhstan, Luxembourg, Monaco, Netherlands, Poland, Russia, South Africa, Spain, Switzerland, Turkey, Ukraine, United Kingdom
  • -
  • May 14 2014

The provisions of the Austrian Banking Act (ABA) on the remuneration of managers employed by credit institutions have been strengthened. In

Global tax update - United Kingdom - May 2014

  • Jones Day
  • -
  • United Kingdom
  • -
  • May 12 2014

The recently introduced UK patent box regime is under renewed investigation by the EU. The EU has asked the UK to provide it with certain do