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Results: 11-20 of 7,698

UK: Tax on termination payments: injury to feelings payments are taxable
  • Herbert Smith Freehills LLP
  • United Kingdom
  • February 9 2016

The Upper Tribunal has ruled that a payment in respect of injury to feelings due to a discriminatory dismissal is taxable in the same way as other


Tax on Termination Payments
  • Clyde & Co LLP
  • United Kingdom
  • February 8 2016

A tricky question regarding the tax treatment of different types of termination payments has been considered recently by the Upper Tribunal


Draft UK Income-based Carried Interest Legislation Published
  • Latham & Watkins LLP
  • United Kingdom
  • February 8 2016

Proposed new UK rules will tax carried interest in certain funds as income, with only specified funds entitled to capital gains treatment. The UK


A taxing point about taxing termination payments
  • Bond Dickinson LLP
  • United Kingdom
  • February 5 2016

Moorthy v The Commissioners for Her Majesty's Revenue and Customs 2016 UKUT 13 TCC considers the extent to which a payment made by an employer to


Tribunal allows taxpayer's appeal and confirms he was carrying on a trade on a commercial basis
  • RPC
  • United Kingdom
  • February 5 2016

In Akhtar Ali v HMRC 2016 UKFTT 8 (TC), the First-tier Tribunal (FTT), in allowing the taxpayer's appeal, has provided some helpful guidance on the


UK Government Publishes Statutory Guidance on the Meaning of “Significant Influence or Control” in Connection With PSC Registers
  • Katten Muchin Rosenman LLP
  • United Kingdom
  • February 5 2016

The Corporate & Financial Weekly Digest edition of January 8 discussed draft guidance published by the UK Government's Department for Business


Discrimination - tax change to injury to feelings payments
  • Hill Dickinson LLP
  • United Kingdom
  • February 5 2016

A recent decision of the Upper Tribunal (Tax and Chancery Chamber) is very relevant to all employers in settling discrimination claims. It considers


Beware the hidden costs of ground rents
  • Hogan Lovells
  • United Kingdom
  • February 4 2016

On 21 January, Sir Peter Bottomley MP tabled an early day motion in the House of Commons requesting that Flat 1 Blythe Court, Solihull, be withdrawn


Non-dom reforms: a small piece of the jigsaw
  • Charles Russell Speechlys LLP
  • United Kingdom
  • February 4 2016

The Chancellor announced in his Budget speech on 8 July 2015 that: "I am today abolishing permanent non-dom status. Anyone resident in the UK for


Employee Incentives Update - January 2016
  • Addleshaw Goddard LLP
  • United Kingdom
  • February 4 2016

The PRA's consultation paper (CP216) proposes a model that allows for the possibility of malus and clawback to be applied to buy-out awards made by