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Results: 1-10 of 32

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


New UK withholding tax exemption set to boost the UK private placement market
  • Morrison & Foerster LLP
  • United Kingdom
  • December 11 2014

On 4 December, George Osborne in his Autumn Statement, announced a new UK withholding tax exemption for interest payments on UK private placements


Regulatory reform in Europe: what to expect in 2014
  • Morrison & Foerster LLP
  • European Union, United Kingdom
  • January 6 2014

European financial regulatory reform has moved no more quickly than in the U.S. in 2013, and with the need to reach consensus between 28 member


Press corner
  • Morrison & Foerster LLP
  • United Kingdom, USA
  • July 9 2012

The New York state legislature has found a way to replace a tax break for in-state craft beer brewers


Inside the (patent) box: UK Government introduces beneficial tax regime on patent income
  • Morrison & Foerster LLP
  • United Kingdom
  • April 30 2012

Beginning on 1 April 2013, the UK Government will reduce the rate of corporation tax payable in the UK on profits arising from patents and some other forms of intellectual property (“IP”


EU proposed financial transaction tax fortune or folly?
  • Morrison & Foerster LLP
  • European Union, United Kingdom
  • October 12 2011

Since the financial crisis, there has been frequent talk of the introduction of a financial transaction tax


UK treatment of capital instruments under Basel III - a taxing issue
  • Morrison & Foerster LLP
  • United Kingdom
  • August 5 2011

The Basel III rules which have now been finalised by the Basel Committee on Banking Supervision will have a significant impact on the amount of capital required to be held by banks and the nature of such capital


Director and employee rights and the Grays Timber case in the UK
  • Morrison & Foerster LLP
  • United Kingdom
  • September 9 2010

When structuring the share rights of employees and directors in a company or group that employs them, parties to these arrangements will be keen to ensure that any enhanced rights to payments on a share sale are structured in the correct way in order to avoid an income tax on the gain which could potentially mean 52 as opposed to a lower capital gains tax charge of up to 28


Relief from UK withholding tax and the new passport scheme
  • Morrison & Foerster LLP
  • United Kingdom
  • September 7 2010

On 1 September 2010, the new Double Taxation Treaty Passport ("DTTP") scheme became operative


UK residence and the Gaines-Cooper case
  • Morrison & Foerster LLP
  • United Kingdom
  • February 26 2010

On 16 February 2010, the Court of Appeal released its decision in R (on the application of Davies, James & Gaines-Cooper) v HM Revenue & Customs ("HMRC"