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Results: 1-10 of 7,003

PRA confirms position on deferred tax for Solvency II
  • A&L Goodbody
  • United Kingdom
  • September 2 2015

On 30 July 2015, the Prudential Regulation Authority (PRA) in the UK announced that its approach in relation to deferred tax will remain the same as


Patent Box how to maximise the benefits
  • Squire Patton Boggs
  • United Kingdom
  • September 2 2015

On 1 April 2013 the government introduced a low tax regime applicable to a company's profits, derived from the commercial exploitation of inventions


International tax update- September 2015
  • PwC Australia
  • Australia, New Zealand, OECD, United Kingdom
  • September 1 2015

The New Zealand Government has released a Discussion Document regarding the proposal to impose goods and services tax (GST) on online purchases of


End of contracting-out: the clock is ticking!
  • Addleshaw Goddard LLP
  • United Kingdom
  • September 1 2015

Contracting-out will cease in just seven months' time, on 6 April 2016. HMRC is providing a Scheme Reconciliation Service to enable schemes to


Tax benefits for many U.K. non-doms to be reduced
  • Bryan Cave LLP
  • United Kingdom
  • August 31 2015

Last month, the UK government announced sweeping changes to the taxation of "resident non doms," a classification of individuals who receive


HMRC consultation to simplify taxation of termination payments
  • Mayer Brown LLP
  • United Kingdom
  • August 28 2015

HMRC has published a consultation paper which proposes significant changes to how termination payments made to employees are taxed. The suggested


Beware of VAT zero-rating on sale of commercial property
  • Cliffe Dekker Hofmeyr
  • South Africa, United Kingdom
  • August 28 2015

If commercial immovable property is sold as a going concern and if certain requirements are met, then the sale can be zero-rated for value-added tax


Post-election impact on property
  • Collyer Bristow LLP
  • United Kingdom
  • August 28 2015

Property is generally considered to be one of the most reliable long term investments and Central London property, in particular, has a long history


Not a holiday from IHT
  • Burges Salmon LLP
  • United Kingdom
  • August 27 2015

A recent IHT case concerned whether Business Property Relief for Inheritance Tax was available for a Mrs Green who had five self-catering holiday


The residential nil-rate band: passing on the family home
  • Burges Salmon LLP
  • United Kingdom
  • August 27 2015

The Finance Bill 2015 contains the draft legislation on the new inheritance tax break for homeowners; the "residential enhancement" of the nil-rate