We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 9,673

Changes to the UK taxation of UK residential property: time to act?
  • Charles Russell Speechlys LLP
  • United Kingdom
  • September 23 2016

Historically, it has been common for non-UK resident, non-UK domiciliaries to hold UK residential property through non-UK companies. Such structures


October changes in Employment Law
  • Clyde & Co LLP
  • United Kingdom, European Union
  • September 23 2016

There has been much speculation over the last three months as to the extent to which UK employment law will be affected by the Brexit decision. It is


The residence nil-rate band: Some tips and traps
  • Farrer & Co LLP
  • United Kingdom
  • September 23 2016

Prior to the 2010 election David Cameron promised to raise the inheritance tax threshold to £1m. More than five years later, this promise was


Update on VAT on pension scheme costs
  • Eversheds
  • United Kingdom
  • September 22 2016

HMRC has extended the transitional period for the VAT treatment of pensions scheme costs to the end of 31 December 2017. This means that pension


Javed And Azra Mughal - Tribunal considers the rules relevant to "hardship" applications
  • RPC
  • United Kingdom
  • September 21 2016

In Javed and Azra Mughal (Partnership) Trading as Dallas Chicken and Ribs v HMRC 2016 UKFTT 456 (TC), the First-tier Tribunal (FTT) has considered


Pensions Round-Up: August 2016
  • DLA Piper LLP
  • United Kingdom
  • September 21 2016

Welcome to the latest edition of DLA Piper's monthly newsletter - Pensions Round-Up - in which we provide an overview of developments in pension


Update on VAT on pension scheme costs - further update
  • Eversheds
  • United Kingdom
  • September 21 2016

HMRC has extended the transitional period for the VAT treatment of pensions scheme costs to the end of 31 December 2017. This means that pension


CREDO - Banking and finance update September 2016, Hadrian's Wall
  • Brodies LLP
  • United Kingdom
  • September 20 2016

The increased misuse of Scottish Limited Partnerships (SLPs) for fraudulent purposes has been the subject of notable negative press in recent weeks


Prejudicial questions referred to the European Court of Justice on the VAT qualification of certain specific lease transactions
  • Baker & McKenzie
  • European Union, United Kingdom
  • September 19 2016

Under the current EU VAT rules and regulations, and according to the case law of the European Court of Justice (“ECJ”), the lease of capital equipment


There is no such thing as easy cash
  • Squire Patton Boggs
  • United Kingdom
  • September 19 2016

Following a change in UK legislation there is now uncertainty about if, and how, Guaranteed Minimum Pensions (GMPs) can be commuted for cash before