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Results: 1-10 of 228

Tax effect of BREXIT - May 2016
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • May 26 2016

This article has been prompted by the current debate and forthcoming referendum in the UK on the UK's membership of the European Union ("EU") and


Settlement Agreements: Holding HMRC to its word
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 20 2016

During their oral evidence to the PAC, Dame Lin Homer and Edward Troup (the "Commissioners") said as follows : "...although it is a settlement, if


Round-up of Pensions Developments: March and April 2016
  • Herbert Smith Freehills LLP
  • United Kingdom
  • May 13 2016

The High Court has released its judgment in Pollock v Reed 2015 EWHC 3685 (Ch), the litigation involving the Halcrow Pension Scheme in which Herbert


Trusts - Where are we now?
  • Herbert Smith Freehills LLP
  • New Zealand, United Kingdom
  • April 1 2016

In this, the final of our thought leadership papers for the Bermuda conference, we reflect upon the current political and judicial environment for


Round-up of Pensions Developments: February 2016
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 29 2016

HM Treasury has published its response to the summer 2015 consultation on pension transfers and early exit charges. The original consultation


Supreme Court applies purposive construction to defeat bank bonus tax avoidance schemes
  • Herbert Smith Freehills LLP
  • United Kingdom
  • March 10 2016

The decision of the Supreme Court in two appeals concerning the effectiveness of bonus arrangements involving allocations of restricted securities to


UK: Tax on termination payments: injury to feelings payments are taxable
  • Herbert Smith Freehills LLP
  • United Kingdom
  • February 9 2016

The Upper Tribunal has ruled that a payment in respect of injury to feelings due to a discriminatory dismissal is taxable in the same way as other


Court of Appeal rejects illegality defence in claim against liquidator
  • Herbert Smith Freehills LLP
  • United Kingdom
  • November 20 2015

The Court of Appeal has refused to allow a liquidator of a company that was the vehicle for a VAT fraud to rely on the defence of illegality in


A round up of pensions developments - October 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • November 5 2015

Schemes with a pre-existing power to pay surplus to the employer under Section 251 Pensions Act 2004 have until 6 April 2016 to pass a trustee


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