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Results: 1-10 of 9,440

Digging into the detail on DC pension scheme governance: the Pensions Regulator and its ‘how to’ guides
  • Shepherd and Wedderburn LLP
  • United Kingdom
  • August 25 2016

Last month, we published a review of the Pensions Regulator’s updated Code of Practice on the governance and administration of trust based money


Charities (Protection and Social Investment) Act 2016: In force!
  • Berwin Leighton Paisner LLP
  • United Kingdom
  • August 25 2016

Some provisions of the Charities (Protection and Social Investment) Act 2016 (the “Act”), including the new statutory social investment power, are now


Harry Potter star loses £1m battle with HMRC
  • RPC
  • United Kingdom
  • August 25 2016

The First-tier Tribunal (FTT) has held that a taxpayer's new accounts did not meet the requirements of section 217, Income Tax (Trading and Other


ATED CGT and Non-Resident CGT - FAQs
  • Burges Salmon LLP
  • United Kingdom
  • August 25 2016

In anticipation of the inheritance tax changes, which the Government has confirmed will come into force in April 2017, many individuals and


Utilities: Aggregates Levy - utility company exemptions under consideration
  • Eversheds
  • United Kingdom
  • August 24 2016

A consultation paper issued by HM Revenue & Customs on 9 August 2016 invites comments on whether to exempt from the Aggregates Levy all aggregate


Personal taxation, wealth and residence - a guide to Brexit issues
  • Brodies LLP
  • European Union, United Kingdom
  • August 24 2016

The impact of Brexit upon personal taxation is and will remain unclear for some time, but we have identified areas upon which a watchful eye will be


Aggregates Levy - utility company exemptions under consideration
  • Eversheds
  • United Kingdom
  • August 24 2016

A consultation paper issued by HM Revenue & Customs on 9 August 2016 invites comments on whether to exempt from the Aggregates Levy all aggregate


What will be the short and long term impact on the pensions sector post-Brexit?
  • Bond Dickinson LLP
  • European Union, United Kingdom
  • August 24 2016

While Brexit will impact pensions law in the long term, there is likely to be little immediate effect on domestic pensions law. The present issue for


Changes to the taxation of employment termination payments from April 2018
  • CMS Cameron McKenna
  • United Kingdom
  • August 24 2016

The Government response to the consultation on the tax treatment of employment termination payments has finally been published


Inheritance tax on UK residential property
  • Charles Russell Speechlys LLP
  • United Kingdom
  • August 23 2016

At present, it is relatively easy for non-UK domiciliaries to shield UK assets, such as UK residential property, from IHT. If the asset is held