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Results: 1-10 of 6,827

Changes in the UK tax treatment of carried interest
  • Morrison & Foerster LLP
  • United Kingdom
  • July 27 2015

In the recent Summer Budget, the Chancellor announced that with immediate effect, there would be changes to the way that carried interest is taxed


UK pensions update: July 2015
  • Clifford Chance LLP
  • United Kingdom
  • July 24 2015

During the Summer Budget delivered on 8 July 2015, it was announced that the Government intends to focus on those who are starting to save for a


Late appeals: tribunal confirms the correct approach to procedural errors in Citipost Mail v HMRC
  • RPC
  • United Kingdom
  • July 24 2015

The approach to procedural errors, such as the late filing of appeals and non-compliance with directions, has been the subject of a number of


Podcast: episode 16 - the view from Mayer Brown
  • Mayer Brown LLP
  • United Kingdom
  • July 24 2015

Richard Goldstein talks about the pensions-related announcements in this month’s Summer Budget and, in particular, the plan to reduce tax relief on


The beginning of the end for personal service companies in the UK?
  • Squire Patton Boggs
  • United Kingdom
  • July 23 2015

HMRC issued a consultation document on 17 July 2015 to explore options for tightening up IR35, the intermediaries legislation that aims to tackle tax


Mandatory tax strategies, a code of practice and 'special measures' a new era for corporates?
  • Clifford Chance LLP
  • United Kingdom
  • July 23 2015

The Government yesterday published a consultation document proposing that large businesses be required to publish a "tax strategy", introducing a


Key employment updates
  • Reed Smith LLP
  • United Kingdom
  • July 23 2015

The summer sun has not slowed the pace of important decisions and legislative updates for employers to be aware of. Summarised below are three of the


Government signals direction with Budget and 'fixing the foundations'
  • Bond Dickinson LLP
  • United Kingdom
  • July 23 2015

In advance of the summer recess and following close behind the Summer Budget the Government published a new Productivity Plan (the Plan). This


UK exit from the EU: sector by sector - tax
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • July 23 2015

Given that taxation is very largely a Member State competence, the potential implications in the UK of an EU exit would be less significant for


New Scotland bill - tax implications
  • Dentons
  • United Kingdom
  • July 23 2015

The UK Government has published draft legislation on devolving certain tax matters to Scotland (the Bill). It intends that the draft legislation