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Results: 1-10 of 21

HM Revenue & Customs (HMRC) enquiry windowslimitation periods
  • Herbert Smith Freehills LLP
  • United Kingdom
  • April 29 2010

From 1 April 2010, changes introduced by Schedule 39 Finance Act 2008 will take effect and reduce the period within which HMRC can bring an assessment to four years from the end of the accounting period in the case of innocent errors, six years for careless errors and 20 years for deliberate mistakes


The Government's CFC proposals: in unless you are out
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 4 2011

The Government has published the much anticipated consultation document which sets out its latest proposals for the future controlled foreign company (CFC) regime


Budget 2015 - no great surprises but a few disappointing features
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 19 2015

Yesterday, the Chancellor of the Exchequer handed down his final Budget before the UK's general election in May. It was a Budget with no great


Budget 2014 - a budget for makers, doers and savers
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 20 2014

The Chancellor of the Exchequer yesterday handed down his 2014 Budget. He described it as a Budget for "makers, doers and savers". Certainly, there


Budget 2012 a 'do something' budget?
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 21 2012

The Chancellor of the Exchequer today handed down the 2012 Budget, saying the Government would not settle for a 'do nothing' Budget, but what did it do?


A budget to aspire not inspire?
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 20 2013

Today the Chancellor of the Exchequer handed down his 2013 Budget, promising it was a 'budget for an aspirational nation for a Britain that


Gaines-Cooper decision UK tax residence for individuals
  • Herbert Smith Freehills LLP
  • United Kingdom
  • April 29 2010

The recent decision of the Court of Appeal in Gaines-Cooper (R (on the application of (1) Robert John Davies (2) Michael John James) v Revenue & Customs Commissioner: R (on the application of Robert Gaines- Cooper) v Revenue & Customs Commissioners 2010 EWCA Civ 83) has attracted a great deal of publicity


Budget measures included in the Finance Act 2010
  • Herbert Smith Freehills LLP
  • United Kingdom
  • April 29 2010

The Chancellor of the Exchequer handed down his Budget on 24 March 2010 and the Finance Act received Royal Assent on 8 April 2010


Tax briefing: Pre-budget report 2009
  • Herbert Smith Freehills LLP
  • United Kingdom
  • December 11 2009

This year’s Pre-budget report (PBR), announced in the midst of a serious economic downturn and in a pre-election environment, includes the expected one-off tax charge on bank bonuses amongst other things


Detailed review of draft Finance Bill 2013
  • Herbert Smith Freehills LLP
  • United Kingdom
  • December 18 2012

The provisions of the 2013 Finance Bill have been published in draft form (the draft Bill), together with the explanatory notes and other supplementary documents