We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 2,983

Government proposes to abolish £30,000 relief on termination payments
  • Clyde & Co LLP
  • United Kingdom
  • August 3 2015

Employers will be disappointed to learn that tax and NIC free termination payments up to £30,000 may soon become a thing of the past. The government


UK government consults on tax treatment of severance payments. Do you want the bad news or the bad news?
  • Squire Patton Boggs
  • United Kingdom
  • August 3 2015

I know that over the years we have said some pretty harsh things in this blog about assorted government proposals and consultation exercises, but I


Retrospective tax legislation: compatible with the European Convention on Human Rights ("ECHR")
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 31 2015

Retrospective legislation, seeking to close a tax loophole relating to Stamp Duty Land Tax ("SDLT"), did not engage rights under the ECHR to the


Entrepreneurs' relief not available for disposal of syndicate capacity by a Lloyd's name
  • RPC
  • United Kingdom
  • July 31 2015

In Carver v HMRC 2015 UKFTT 0168 (TC), the First-tier Tribunal (FTT), has provided helpful guidance on the key requirements of entrepreneurs'


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


Financial services update vol. 10, issue 24
  • Winston & Strawn LLP
  • United Kingdom, USA
  • July 20 2015

In April of this year, the Department of Labor (“DOL”) proposed a rule which amends the definition of “fiduciary” under the Employee Retirement


Taxpayer not careless in share options case
  • RPC
  • United Kingdom
  • July 16 2015

In Alistair Norman v HMRC, the First-tier Tribunal ("FTT") found that a taxpayer who wrongly recorded gains made after exercising a share option


Summer budget - Real Estate Sector impact 2015
  • Addleshaw Goddard LLP
  • United Kingdom
  • July 16 2015

George Osborne has delivered his "big Budget for a country with big ambitions". For the Real Estate Sector, there was a focus on residential


Payment to settle potential discrimination claim found not to be taxable earnings
  • Taylor Wessing
  • United Kingdom
  • July 16 2015

A recent case has caused surprise when the First Tier Tax Tribunal decided for the first time that a payment to settle a discrimination claim case


Enterprise Investment Scheme - make sure you make a claim; and don't expect human right to come riding to the rescue
  • Burges Salmon LLP
  • United Kingdom
  • July 15 2015

The First Tier Tribunal (FTT) has found in Ames v HMRC Commissioners 2015 UKFTT 0337 (TC) that a taxpayer who did not make a claim for Enterprise