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Results: 1-10 of 7,692

Treasury Committee seeks clarity on tax deductibility of fines
  • Dentons
  • United Kingdom
  • February 12 2016

Andrew Tyrie MP, Chairman of the Treasury Committee, has written to the Chancellor asking him to clarify whether banks can offset the costs of fines


Treasury Committee publishes letter that questions the tax deductibility of fines imposed by regulators on banks
  • Eversheds LLP
  • United Kingdom
  • February 11 2016

The House of Commons has published a letter from the Treasury Committee Chair, Andrew Tyrie, to Chancellor of the Exchequer, George Osborne. The


Revised incentive exercises Code of Good Practice
  • Eversheds LLP
  • United Kingdom
  • February 11 2016

A revised version of the voluntary Code of Good Practice on Incentive Exercises (the Code) was issued on 1 February 2016. Whilst the core principles


European MA news, Winter 2016
  • Morrison & Foerster LLP
  • European Union, Germany, United Kingdom
  • February 10 2016

Inbound investment structures seeking to acquire a German or UK corporation should take into account the potential taxation of both the local entity


UK: Tax on termination payments: injury to feelings payments are taxable
  • Herbert Smith Freehills LLP
  • United Kingdom
  • February 9 2016

The Upper Tribunal has ruled that a payment in respect of injury to feelings due to a discriminatory dismissal is taxable in the same way as other


Tax on Termination Payments
  • Clyde & Co LLP
  • United Kingdom
  • February 8 2016

A tricky question regarding the tax treatment of different types of termination payments has been considered recently by the Upper Tribunal


Draft UK Income-based Carried Interest Legislation Published
  • Latham & Watkins LLP
  • United Kingdom
  • February 8 2016

Proposed new UK rules will tax carried interest in certain funds as income, with only specified funds entitled to capital gains treatment. The UK


A taxing point about taxing termination payments
  • Bond Dickinson LLP
  • United Kingdom
  • February 5 2016

Moorthy v The Commissioners for Her Majesty's Revenue and Customs 2016 UKUT 13 TCC considers the extent to which a payment made by an employer to


Tribunal allows taxpayer's appeal and confirms he was carrying on a trade on a commercial basis
  • RPC
  • United Kingdom
  • February 5 2016

In Akhtar Ali v HMRC 2016 UKFTT 8 (TC), the First-tier Tribunal (FTT), in allowing the taxpayer's appeal, has provided some helpful guidance on the


UK Government Publishes Statutory Guidance on the Meaning of “Significant Influence or Control” in Connection With PSC Registers
  • Katten Muchin Rosenman LLP
  • United Kingdom
  • February 5 2016

The Corporate & Financial Weekly Digest edition of January 8 discussed draft guidance published by the UK Government's Department for Business