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Results: 1-10 of 119

Taxation of Termination Payments: Upper tribunal holds that a payment made to compensate for injury to feelings is taxable as a termination payment
  • Baker & McKenzie
  • United Kingdom
  • March 31 2016

The Upper Tribunal has clarified that any compensation payment made in connection with termination of employment will be taxable as a termination


Europe & Middle East Quarterly Update - March 2016
  • Baker & McKenzie
  • United Arab Emirates, United Kingdom, South Africa, Spain, Sweden, Switzerland, Turkey, Ukraine, Luxembourg, Morocco, Netherlands, Poland, Qatar, Russia, France, Germany, Greece, Hungary, Italy, Kazakhstan, Austria, Azerbaijan, Belgium, Czech Republic, Egypt
  • March 31 2016

As previously advised, a number of rules contained within the Maternity Protection Regulations (“Mutterschutzgesetz”) have been extended to freelance


2016 Budget Announcement: impact for pensions
  • Baker & McKenzie
  • European Union, United Kingdom
  • March 30 2016

Earlier this month, the Chancellor delivered the Budget. Key pensions related announcements were: from April 2017, individuals under the age of 40


Vouchers in the spotlight again
  • Baker & McKenzie
  • United Kingdom
  • March 14 2016

Two recent decisions of the UK's Upper Tribunal ("UT") on the VAT treatment of vouchers and unredeemed pay-as-you go credits have once again made


Your 2016 pensions legal planner.
  • Baker & McKenzie
  • United Kingdom
  • January 6 2016

With the April 2015 pensions flexibilities continuing to bed in, final salary contracting-out falling away and further changes to the tax regime at 6


TOGC treatment of a transfer to a VAT group member
  • Baker & McKenzie
  • United Kingdom
  • November 30 2015

TOGC treatment depends on activities of a VAT group as a whole, not just that of the transferee. The UK Upper Tribunal has ruled that VAT TOGC relief


Input tax recovery by finance company operating vehicle purchase scheme
  • Baker & McKenzie
  • United Kingdom
  • November 30 2015

Where a finance company supplies both cars and finance to customers, it can recover input tax attributable to the taxable element of the supply


UK pensions update - October 2015
  • Baker & McKenzie
  • United Kingdom
  • November 2 2015

Trustees of defined benefit schemes are required to pass a resolution before 6 April 2016 if they are to retain powers in scheme rules to pay any


No change to tax treatment of US LLCs
  • Baker & McKenzie
  • United Kingdom
  • October 30 2015

A recent decision of the UK Supreme Court cast doubt on the tax treatment of US limited liability companies but the UK tax authorities have confirmed


EMEA legal insights bulletin
  • Baker & McKenzie
  • Azerbaijan, Belgium, Hungary, Netherlands, Spain, Switzerland, Turkey, Ukraine, United Kingdom
  • September 15 2015

It is forecast that seven of the top 10 countries in terms of GDP growth within the next decade will be from Africa. But this growth is wholly