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Results: 1-10 of 23

Tax deductibility of corporate interest expense
  • Herbert Smith Freehills LLP
  • OECD, United Kingdom
  • July 18 2016

On 12 May 2016, HM Treasury and HM Revenue & Customs (HMRC) published their second consultation document on the detailed policy design and


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


Autumn Statement 2014 - Autumn leaves its stamp on tax avoidance
  • Herbert Smith Freehills LLP
  • United Kingdom
  • December 4 2014

The Chancellor of the Exchequer yesterday handed down his 2014 Autumn Statement. He made a number of announcements which will impact the UK tax


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


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


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


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


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


Emergency Budget
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 6 2010

The Chancellor of the Exchequer handed down his Emergency Budget on 22 June 2010


The Government makes key announcements on anti-avoidance measures
  • Herbert Smith Freehills LLP
  • United Kingdom
  • December 7 2010

Yesterday, the Government launched a 'study programme' to establish whether an effective General Anti-Avoidance Rule (GAAR) could be developed to form part of the UK tax system