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Results: 1-10 of 6,425

How systematic is systematic? HMRC unable to answer foi request on the Lagarde List
  • Burges Salmon LLP
  • United Kingdom
  • May 21 2015

In 2006, an employee of HSBC Geneva, Hervé Falciani, allegedly stole a list of around 130,000 names from his employer. The data found its way to the


VAT on administrative and investment management costs: tripartite agreements for defined benefit schemes
  • Macfarlanes LLP
  • United Kingdom
  • May 21 2015

Customs and Revenue Brief 8 (2015) is the latest development in the convoluted story of VAT treatment of administration and investment management


Chancellor of the Exchequer announces July Budget
  • Eversheds LLP
  • United Kingdom
  • May 21 2015

Following the recent Conservative win in the General Election, the Chancellor of the Exchequer has announced that there will be a Budget on Wednesday


Expert witnesses required to disclose professional relationship
  • RPC
  • United Kingdom
  • May 20 2015

In the recent case of EXP v Dr Charles Simon Barker 2015 EWHC 1289 (QB), the High Court has emphasized the importance of the independence of expert


Customs and Revenue Brief 8 (2015): deduction of VAT on pension fund management costs
  • Macfarlanes LLP
  • United Kingdom
  • May 20 2015

Customs and Revenue Brief 8 (2015) is HMRC's most recent response to the ECJ decision in PPG Holdings BV (C-2612) on the ability of an employer to


Private equity perspectives - changes to tax rules on pension pots: a new breed of investors
  • Taylor Wessing
  • United Kingdom
  • May 20 2015

From 6 April 2015, a radical change to the tax treatment of pensions has made significant funds potentially available for a broad range of


Changes to the CIS
  • Taylor Wessing
  • United Kingdom
  • May 20 2015

Changes to the Construction Industry Scheme ("CIS") came into force on 6 April 2015. The CIS has existed in one form or another since 1972, in a bid


Hedge funds update - 20 May 2015
  • Macfarlanes LLP
  • India, United Kingdom
  • May 20 2015

Indian tax authorities are reportedly seeking to apply India’s MAT to Foreign Portfolio Investors (FPIs) (and to Foreign Institutional Investors


When can a company sue its directors for their illegal acts?
  • Burges Salmon LLP
  • United Kingdom
  • May 20 2015

The Supreme Court has confirmed in Jetivia v Bilta that where a company brings a claim against its directors for losses caused by their wrongdoing


Diverted profits tax: counterbalancing the UK's "open for business" agenda?
  • DLA Piper LLP
  • United Kingdom
  • May 19 2015

The UK’s introduction of the Diverted Profits Tax (DPT) has dismayed tax practitioners and their multinational clients. Rushed through parliament