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Results: 11-20 of 4,391

Autumn Statement 2016 - Relaxing the conditions to the Substantial Shareholding Exemption (SSE)
  • Eversheds
  • United Kingdom
  • November 23 2016

The SSE is a beneficial and attractive UK exemption from corporation tax for gains arising on the disposal of substantial shareholdings by corporate


Autumn Statement 2016 - Co-ownership Authorised Contractual Schemes (CoACS)
  • Eversheds
  • United Kingdom
  • November 23 2016

As expected, following a consultation, the government will introduce simplified capital allowances rules for CoACS and lay down information reporting


UK Immigration E-briefing: New Home Office powers to Close Businesses
  • Eversheds
  • United Kingdom
  • November 23 2016

On 12 May 2016 the Immigration Act 2016 received Royal Assent. The 2016 Act focused heavily on creating a 'hostile environment' for those living and


Autumn Statement 2016 - SDLT: no change
  • Eversheds
  • United Kingdom
  • November 23 2016

The Chancellor has delivered his first and last Autumn Statement without any mention of SDLT. The industry was hoping to hear of SDLT in potentially


Autumn Statement 2016 - Off-payroll working
  • Eversheds
  • United Kingdom
  • November 23 2016

The government has confirmed that it will follow through with its proposed reforms to off-payroll working arrangements in the public sector, with


Autumn Statement 2016 - Salary sacrifice
  • Eversheds
  • United Kingdom
  • November 23 2016

Confirmation has been received that the tax and employer national insurance advantages of salary sacrifice schemes will be removed with effect from


Autumn Statement 2016 - SDLT compliance
  • Eversheds
  • United Kingdom
  • November 23 2016

The government announced in last year's Autumn Statement that it would reduce the SDLT filing and payment window from 30 days to 14 days in 2017 to


Autumn Statement 2016 - Tax-advantaged venture capital schemes
  • Eversheds
  • United Kingdom
  • November 23 2016

Over the last 20 years, the government has introduced various tax incentive schemes designed to encourage investment in early stage, and therefore


Autumn Statement 2016 - Reform of loss relief
  • Eversheds
  • United Kingdom
  • November 23 2016

The Chancellor has confirmed that reforms relating to carried forward losses will be implemented from April 2017. No further detail was announced


Autumn Statement 2016 - Termination payments
  • Eversheds
  • United Kingdom
  • November 23 2016

Following on from its technical consultation over the summer, the government has announced that it will continue with its proposed simplification of