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Results: 1-10 of 80

Conversion of qualifying corporate bonds and non-qualifying corporate bonds
  • Proskauer Rose LLP
  • United Kingdom
  • June 21 2017

In the long-running saga of Hancock and another v Revenue and Customs Commissioners, the Court of Appeal was asked to consider whether a gain arising


Ingenious scheme defeated again
  • Proskauer Rose LLP
  • United Kingdom
  • June 21 2017

In a supplementary decision to the main Ingenious Games LLP and others v HMRC case (which related to a tax-motivated film partnership scheme and in


Capital gains tax deductions
  • Proskauer Rose LLP
  • United Kingdom
  • June 21 2017

In Revenue and Customs Commissioners v Blackwell, the Court of Appeal considered whether an amount paid for the release of a restriction on voting or


VAT repayment subject to corporation tax
  • Proskauer Rose LLP
  • United Kingdom
  • June 21 2017

In Coin-A-Drink Limited v HMRC, the taxpayer lost its appeal against the finding by the First Tier Tribunal that a repayment of overpaid VAT plus


UK procedure on unique taxpayer reference numbers (UTRs) for investment partnerships finalised
  • Proskauer Rose LLP
  • United Kingdom
  • May 16 2012

In 2009, Her Majesty's Revenue & Customs ("HMRC") in the UK announced that, for partnerships filing UK tax returns, each partner was required to have a unique taxpayer reference number ("UTR"


UK Tax Round Up: May 2017
  • Proskauer Rose LLP
  • OECD, United Kingdom
  • May 16 2017

The Finance (No.2) Bill received Royal Assent on 27 April 2017, becoming the Finance Act 2017. However, as a result of Theresa May calling a General


UK withholding tax on interest: HMRC abandons proposals to amend quoted Eurobond exemption, short interest exemption and payment of tax by PIK notes
  • Proskauer Rose LLP
  • United Kingdom
  • October 11 2012

In March 2012 the UK's taxation authority, HM Revenue & Customs (HMRC), released a consultation on certain aspects of the taxation of interest


UK-controlled foreign companies reform
  • Proskauer Rose LLP
  • United Kingdom
  • February 8 2012

The UK's controlled foreign companies rules are designed to ensure that certain UK-controlled companies cannot shelter their profits offshore, in low tax jurisdictions, thereby minimising the actual profits subject to UK tax


Termination Payments to be subject to employer's national insurance contributions
  • Proskauer Rose LLP
  • United Kingdom
  • April 26 2016

In the Budget Statement (the UK Government's proposals for tax and spend usually announced in March or April of each year) delivered by the


UK Supreme Court case of Anson v. HMRC 2015 UKSC 44
  • Proskauer Rose LLP
  • United Kingdom, USA
  • July 9 2015

The UK Supreme Court has handed down its judgment on the final appeal in the Anson case, in which it treated a taxpayer's interest in a Delaware LLC