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Results: 1-10 of 2,369

D&J Grant v HMRC: input tax recovery on partial payment denied
  • Burges Salmon LLP
  • United Kingdom
  • August 17 2016

In D&J Grant v HMRC, the First Tier Tribunal (“FTT”) has held that a taxpayer is not entitled to recover input tax on payments for goods that were


Brexit: The Consequences for International Tax Planning
  • McDermott Will & Emery
  • European Union, OECD, United Kingdom
  • August 16 2016

Just over a month has now passed since the referendum in which the United Kingdom voted narrowly to leave the European Union: an event which some


The Choice Between UK LLP and UK LTD in the Changing UK Tax Landscape
  • Sidley Austin LLP
  • United Kingdom
  • August 8 2016

Following its introduction in 2001, the UK limited liability partnership (LLP) has tended to be the vehicle of choice for fund managers looking to


Brexit Questions: How will Brexit affect the Government’s planned corporate tax reforms?
  • Macfarlanes LLP
  • European Union, OECD, United Kingdom
  • August 8 2016

The planned reforms set out in the Business Tax Roadmap fall into two broad categories: those which are designed to implement the action points from


Share Incentives for Employees of Private UK Companies
  • Cooley LLP
  • United Kingdom
  • August 5 2016

Companies generally consider it a good idea for employees to be stakeholders in the business in which they work and believe share-based incentives


Talking Tax - Issue 44
  • Hall & Wilcox
  • Australia, European Union, OECD, United Kingdom
  • August 5 2016

The High Court has granted special leave to the taxpayer to appeal the decision of the Full Federal Court in FCT v ElecNet (Aust) Pty Ltd (Trustee for


Corporate tax responsibility
  • Macfarlanes LLP
  • United Kingdom
  • August 5 2016

In its document “Improving Large Business Tax Compliance” - HMRC proposed various ways to “drive further behavioural change in the large business


Entrepreneurs' relief: Could you lose it because of those deferred shares?
  • Burges Salmon LLP
  • United Kingdom
  • August 3 2016

Recent cases have led to a degree of uncertainty around how ordinary share capital is identified, potentially causing difficulties for management


Brexit - uncertain times need an expert hand
  • Irwin Mitchell LLP
  • European Union, United Kingdom
  • August 3 2016

It is expected to take a minimum of two years for the UK to negotiate its exit from the European Union, and the eventual shape of the agreements


Brexit Question: How will the new EU withholding tax case affect my group’s financing and intellectual property arrangements?
  • Macfarlanes LLP
  • European Union, United Kingdom
  • August 1 2016

As you have seen, the CJEU decided in the Brisal case that gross withholding tax regimes infringe the EU's fundamental freedom to provide services