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Corporate Treasury - key considerations and a review of market developments
  • Clifford Chance LLP
  • European Union, OECD, United Kingdom
  • October 20 2016

This year has been a volatile one for corporate treasurers and their advisors and Brexit added yet another element of uncertainty. Here, Clifford

BEPS project: interest deductibility in banking and insurance industries - OECD’s proposed approach
  • RPC
  • OECD, United Kingdom
  • October 20 2016

On 28 July 2016, the Organisation for Economic Co-operation and Development (OECD) published a discussion paper on its proposed approach to interest

Financial services intermediary exemption - First-tier Tribunal focuses on the substance of the supply in question
  • RPC
  • United Kingdom
  • October 20 2016

On 19 August 2016, the First-tier Tribunal (in Dollar Financial UK Ltd v HMRC) held that electronically-supplied services of a “lead generator”

Inheritance tax and joint bank accounts
  • Anthony Gold Solicitors
  • United Kingdom
  • October 17 2016

The taxation of money in joint bank accounts is dependent on who owns it. It is not uncommon for joint bank accounts to be set up just for

Calendar Of Key Issues - An Interactive Guide To The Legal Milestones Ahead - October 2016
  • Herbert Smith Freehills LLP
  • European Union, United Kingdom
  • October 12 2016

This guide identifies the key developments, trends and issues we expect to be on the legal agenda over the coming years. It is easy to navigate with

HMRC Direct Recovery of Debt Changes
  • Begbies Traynor Group plc
  • United Kingdom
  • October 10 2016

In its 2014 Budget, the Treasury announced that it would give HM Revenue & Customs (HMRC) power to recover taxes owed by corporate and individual

Corporate Crime Update - September 2016 - United Kingdom Europe
  • Herbert Smith Freehills LLP
  • European Union, Global, United Kingdom
  • September 30 2016

London’s Southwark Crown Court recently approved only the second Deferred Prosecution Agreement (DPA) since the introduction of DPAs in 2014. Herbert

Australian Investment Funds Update - September 2016
  • Squire Patton Boggs
  • Asia-Pacific, Australia, European Union, United Kingdom
  • September 2 2016

Brexit has created more questions than answers over the last twoplus months, when the citizens of the UK voted to leave the EU. The outcome of the

Open-ended property funds: a fund-amental mismatch?
  • Reed Smith LLP
  • European Union, United Kingdom
  • August 8 2016

On 4 July 2016, Standard Life Investments suspended trading as a result of investors flooding the gates for redemptions. Several other funds such as

Receivership and 'control' for tax purposes
  • Taylor Wessing
  • United Kingdom
  • July 28 2016

Appointment of receivers in respect of a group entity takes "control" of that entity outside the group for tax purposes, but does this decision have