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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 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 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 rules on disguised investment management fees: final legislation published
  • Proskauer Rose LLP
  • United Kingdom
  • March 30 2015

The UK's Finance Bill was published on 24 March 2015. It was subsequently enacted on 26 March 2015 without further amendment and became the Finance


UK tax law changes may affect fund industry
  • Proskauer Rose LLP
  • United Kingdom
  • January 7 2013

Recently proposed changes in UK law could affect private investment funds that operate or have partners, employees or investments in the UK. Many of the


New tax transparent fund vehicle announced in the UK
  • Proskauer Rose LLP
  • United Kingdom
  • February 14 2012

The idea of a new UK tax transparent fund vehicle has been discussed for some time but HM Treasury has now released a consultation document and draft legislation addressing the issue


HMRC now empowered to demand a security deposit for PAYE and national insurance contributions
  • Proskauer Rose LLP
  • United Kingdom
  • May 2 2012

In circumstances were there is serious risk that income tax and National Insurance contributions withheld by U.K. employers will not be remitted, HMRC is now empowered to require a security deposit be made for such payments


Dual contracts
  • Proskauer Rose LLP
  • United Kingdom
  • May 2 2012

HMRC has published guidance on two aspects of dual-contract arrangements


The Agency Workers Regulations 2010 and their impact in the UK
  • Proskauer Rose LLP
  • United Kingdom
  • October 25 2011

The Agency Workers Regulations came into force in the UK on 1 October 2011


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