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 1,968

VAT recovery for holding companies - Upper Tribunal decision
  • RPC
  • United Kingdom
  • May 3 2016

On 4 February 2016, the Upper Tribunal (in Norseman Gold plc v HMRC) upheld the First-tier Tribunal decision that a holding company providing


Tax changes for individual shareholders receiving a distribution in a liquidation by way of MVL
  • Burges Salmon LLP
  • United Kingdom
  • May 3 2016

The tax treatment for individual shareholders receiving a distribution from a members' voluntary liquidation ("MVL") may be affected by changes


First-tier Tribunal holds that “worthless” deferred shares are “ordinary share capital” for entrepreneurs’ relief purposes
  • RPC
  • United Kingdom
  • May 3 2016

On 1 March 2016, the First-tier Tribunal in Castledine v HMRC held that a director who held only 4.99 of a company's ordinary share capital, taking


Potential tax consequences of Brexit from a UK perspective
  • Reed Smith LLP
  • European Union, OECD, United Kingdom
  • May 3 2016

This alert considers the possible impact of Brexit on some key UK tax aspects. However, this is only one side of the perspective: we will shortly be


Tribunal finds that deferred shares are ordinary shares for the purposes of entrepreneurs' relief
  • RPC
  • United Kingdom
  • April 28 2016

In Alan Castledine v HMRC 2016 UKFTT 145, the First-tier Tribunal (FTT) dismissed Mr Castledine's appeal and found that deferred shares qualified


Brexit: The possible legal implications of a UK withdrawal from the EU
  • Bond Dickinson LLP
  • European Union, United Kingdom
  • April 14 2016

On 23 June 2016 the British people will vote on whether the UK should remain a member of the EU or leave the EU.As our clients would expect, Bond


Contentious Commentary - April 2016
  • Clifford Chance LLP
  • Portugal, United Kingdom
  • April 11 2016

The ISDA Master Agreement applies to derivatives transactions in, generally, one of two ways. First, by the parties entering into a long-form


Taxation of foreign companies providing digital services
  • Pearl Cohen Zedek Latzer Baratz
  • Israel, United Kingdom
  • April 11 2016

This April 11 2016, after nearly a year of speculation, the tax authorities of Israel presented their final Circular regarding the taxation of foreign


Cayman Islands and UK Governments Announce Cooperation Enhancements
  • Maples and Calder
  • Cayman Islands, United Kingdom
  • April 11 2016

On 11 April 2016, the Cayman Islands government formally announced a commitment to enhance its existing robust arrangements with the UK government on


Have you considered claiming Research and Development Relief?
  • Burges Salmon LLP
  • United Kingdom
  • April 7 2016

If you are involved in a FinTech company which undertakes research and development, have you considered claiming Research and Development Relief (R&D