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Results: 1-10 of 22

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 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 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?


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 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


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


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


Proposals for a UK statutory residence test and changes to the rules applying to non-domiciled individuals to allow remittance to the UK to encourage investment
  • Herbert Smith Freehills LLP
  • United Kingdom
  • June 22 2011

The Government has released the much anticipated consultation documents on the proposals for a statutory residence test (SRT) and reform to the taxation of nondomiciled individuals


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