We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 2,434

CREDO - Banking and finance update September 2016, Hadrian's Wall
  • Brodies LLP
  • United Kingdom
  • September 20 2016

The increased misuse of Scottish Limited Partnerships (SLPs) for fraudulent purposes has been the subject of notable negative press in recent weeks


The gig economy: employment or self-employment
  • Shoosmiths LLP
  • United Kingdom
  • September 15 2016

The employment status of those in the courier industry is coming under increasing scrutiny. We consider the differences between self-employed and


State aid - the European Commission charges forward
  • DLA Piper LLP
  • European Union, OECD, United Kingdom, USA
  • September 8 2016

This note provides an update on the EU State aid decisions and aims to put recent developments in context. We review the


Farming Partnerships and the importance of succession planning
  • Shepherd and Wedderburn LLP
  • United Kingdom
  • September 6 2016

Farms run as a family business tend to follow a partnership structure. However there is often a reluctance to commit the terms of the partnership to


Doctrina administrativa sobre las Entidades de Tenencia de Valores Extranjeros (ETVE)
  • Gómez-Acebo & Pombo Abogados
  • Spain, United Kingdom
  • September 6 2016

La Dirección General de Tributos ha emitido recientemente dos consultas en las que aborda diferentes cuestiones relativas a la fiscalidad de


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