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Employment essentials - AugustSeptember 2016's top 5
  • Gowling WLG
  • United Kingdom
  • September 29 2016

On 18 August 2016, the Government Equalities Office published the consultation paper 'Closing the Public Sector Pay Gap' on extending the plans for


Offshore companies: are they being managed appropriately?
  • Gowling WLG
  • United Kingdom
  • September 23 2011

Best practice recommendations, as noted in our alert dated 24 November 2009, include the following.


Employee benefit trust - don't get caught out
  • Gowling WLG
  • United Kingdom
  • April 13 2011

If your deal structures include employee benefit trusts, read on - your investee companies may end up paying a lot more tax than you bargained for under new anti-avoidance rules announced late last year, and which are now in effect.


Her Majesty the Queen v. The Canadian Medical Protective Association - the Canada Revenue Agency responds
  • Gowling WLG
  • Canada
  • September 24 2009

The above-noted draft legislation is not related to the recent Federal Court of Appeal decision in Her Majesty the Queen v. The Canadian Medical Protective Association (the "CMPA Decision"), in which investment management services were found to be GSTHST exempt supplies.


The elusive exemption from taxation on investment income under the Indian Act
  • Gowling WLG
  • Canada
  • June 22 2009

When the right to vote in federal elections was finally extended to status Indians in 1960, many First Nation leaders were concerned that this would lead to an erosion of treaty rights and legislative protections including, specifically, the protection from taxation and seizure of personal property under ss. 87 and 89 of the Indian Act.


Non-resident companies and UK tax on chargeable gains
  • Gowling WLG
  • United Kingdom
  • May 28 2009

Non-UK resident companies are still outside the territorial scope of UK corporation tax on chargeable gains.


IP in the UK budget
  • Gowling WLG
  • United Kingdom
  • April 28 2009

A first glance through the Budget - and the 222 pages of notes produced by the Treasury - didn't look promising.


Something for nothing... and your dividends for free
  • Gowling WLG
  • United Kingdom
  • February 13 2009

More ideas and strategies for making tax work for you.


Budget 2007: venture capital, VCT and EIS
  • Gowling WLG
  • United Kingdom
  • March 22 2007

Companies that make films are currently taxed under a set of rules introduced in last year’s Budget, which treat each film as a separate trade, and then provide additional relief for production companies making British cinema films.


Budget 2007: companies and businesses
  • Gowling WLG
  • United Kingdom
  • March 22 2007

For the third year running changes have been made to legislation (these with effect from Budget day) to prevent groups of companies buying and selling companies in order to gain access to their capital losses and gains.