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Results: 1-10 of 11,272

The Finance Act 2017 Pensions Practicalities
  • Squire Patton Boggs
  • United Kingdom
  • May 28 2017

The Finance Act 2017 received Royal Assent yesterday. Due to the snap decision to call a General Election on 8 June 2017, a shortened form of the


Non-UK resident companies holding UK real estate - will they become subject to UK corporation tax?
  • Charles Russell Speechlys
  • United Kingdom
  • May 26 2017

On 20 March 2017, HM Treasury and HM Revenue & Customs published a consultation on bringing non-UK resident companies with UK source rental income


UK Criminal Finances Act 2017: A Dechert "Dirty Money" Trilogy Part One: "A Fistful of Tax Dollars" - A New Corporate Offence of Failure to Prevent the Facilitation of Tax Evasion
  • Dechert LLP
  • United Kingdom
  • May 25 2017

The Criminal Finances Act 2017 represents a further significant development in the approach to the investigation and prosecution of financial crime in


Effective utilisation of the transferable nil rate band
  • Hugh James Solicitors
  • United Kingdom
  • May 24 2017

Everyone has a nil rate band of £325,000 meaning that the first £325,000 of a person’s estate is not subject to inheritance tax (‘IHT’) provided that


U.K. Tackles Tax Evasion with New Crime Act
  • Winston & Strawn LLP
  • United Kingdom
  • May 24 2017

On April 27 2017, the Criminal Finances Act (the “Act”) received Royal Assent. The Act is intended to expand and strengthen the United Kingdom’s


MoJ calls for taxpayers to test online service before launch
  • RPC
  • United Kingdom
  • May 24 2017

The Ministry of Justice (MoJ) is in the final stages of prelaunch trials for the online tribunals appeal services. This service will offer an


Corporate offences under the Criminal Finance Act 2017: implications for accountants and tax advisors
  • DAC Beachcroft
  • United Kingdom
  • May 24 2017

Having received Royal Assent at the end of April, the Criminal Finances Act 2017 (the "Act") is expected to come into force this autumn. The Act will


Colaingrove Ltd - reduced VAT rate not applicable to electricity element of composite supply
  • RPC
  • United Kingdom
  • May 24 2017

In Colaingrove Ltd v HMRC, the Court of Appeal considered the correct VAT treatment of fuel and power provided in holiday accommodation. The appeal


Draft legislation: VAT “use and enjoyment” for B2C telecommunication services
  • RPC
  • United Kingdom
  • May 24 2017

At Spring Budget 2017, the Government announced that it would reduce the use and enjoyment provisions for B2C telecommunication services. On 21 April


Revised guidance on holding companies’ input VAT recovery
  • RPC
  • United Kingdom
  • May 24 2017

On 20 April 2017, HMRC published revised guidance on the extent to which holding companies may deduct input tax on costs incurred in acquiring