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Results: 1-10 of 6,592

Film schemes flop following HMRC review: Samarkand case 2015
  • Burges Salmon LLP
  • United Kingdom
  • July 3 2015

In a recent case, the Upper Tribunal (UT) delivered a decision in favour of HMRC to deny tax relief for partnership losses in Samarkand Film


Employee incentives update - June 2015 edition
  • Addleshaw Goddard LLP
  • United Kingdom
  • July 2 2015

No annual return required for share plans in certain limited circumstances. The deadline for registering all share plans online and for submitting


SDLT rates on residential property and annual tax on enveloped dwellings
  • Wragge Lawrence Graham & Co LLP
  • United Kingdom
  • July 2 2015

The UK Chancellor of the Exchequer announced in the Autumn Statement on December 3 2014 that stamp duty land tax (SDLT) was being reformed for


UK Supreme Court finds that UK member of Delaware LLC is entitled to double taxation relief
  • Duane Morris LLP
  • United Kingdom, USA
  • July 2 2015

In an unexpected decision, the United Kingdom Supreme Court has held in Anson v Commissioners for Her Majesty’s Revenue & Customs 2015 UKSC 144 that


Upper Tribunal confirms the FTT's decision to strike out HMRC's evidence
  • RPC
  • United Kingdom
  • July 1 2015

In HMRC v Infinity Distribution Limited (in Administration), the Upper Tribunal has dismissed HMRC's appeal against that part of the decision of


HR two minute monthly: working time; discrimination and competing rights; TUPE
  • Berwin Leighton Paisner LLP
  • European Union, Spain, United Kingdom
  • July 1 2015

The Advocate General has given an opinion in a Spanish case concerning the working time status of travelling time at the start and end of the working


Private client briefing - issue 21
  • Burges Salmon LLP
  • United Kingdom
  • July 1 2015

In the lead up to the General Election, a steady flow of speculation surrounded the likely impact of party tax pledges. Changes to the rules for


Tribunal concludes that HMRC’s information request was too vague and ambiguous
  • RPC
  • United Kingdom
  • July 1 2015

There were two matters before the FTT in Couldwell Concrete Flooring Limited v HMRC. The first was an application by HMRC to strike out the appeal


Discrimination settlement did not amount to employment earnings
  • Burges Salmon LLP
  • United Kingdom
  • July 1 2015

The First-Tier Tribunal (FTT) has held that a payment made by an employer to an ex-employee pursuant to a compromise agreement, in full and final


Upper Tribunal prevents HMRC from reneging on a settlement agreement Southern Cross Employment Limited
  • RPC
  • United Kingdom
  • July 1 2015

Readers will recall that we have commented previously on the decision of the FTT in Southern Cross Employment Agency Limited v HMRC. In that case