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Results: 1-10 of 360

Good news for UK share sellers - capital gains tax relief relaxed
  • RPC
  • United Kingdom
  • July 27 2018

The UK's entrepreneurs' relief (ER), which is already a valuable tax relief for individual UK-resident sellers of trading companies, is about to


Non-residents and UK property
  • RPC
  • United Kingdom
  • July 19 2018

Non-UK residents owning UK real estate, whether directly or via companies, partnerships, trust arrangements or collective investment vehicles, should


Action required: mandatory disclosure of cross-border tax planning arrangements - effective (very) soon
  • RPC
  • United Kingdom
  • June 12 2018

New EU rules providing for mandatory disclosure of certain cross-border tax planning arrangements by intermediaries and taxpayers will enter into


EMI share options - lapse of EU state aid approval
  • RPC
  • United Kingdom
  • May 1 2018

On 4 April 2018, HMRC issued an announcement confirming that EU state aid approval for EMI options would expire on 6 April 2018. In the Bulletin


University investment activity VAT recovery - Court of Appeal refers questions to ECJ
  • RPC
  • United Kingdom
  • May 1 2018

On 27 March 2018, the Court of Appeal referred to the ECJ questions as to the ability of the University of Cambridge (University) to recover input


Mandatory disclosure by intermediaries of cross-border tax planning arrangements
  • RPC
  • United Kingdom, OECD, European Union
  • May 1 2018

On 13 March 2018, the EU Council agreed to a measure to require the mandatory disclosure by intermediaries to their local tax authorities of certain


Spring Statement 2018
  • RPC
  • United Kingdom
  • May 1 2018

On 13 March 2018, the Chancellor delivered the first Spring Statement (under the new approach of having a single fiscal event - or Budget - in the


HMRC wins high-profile TV presenter IR35 case
  • RPC
  • United Kingdom
  • May 1 2018

On 10 February 2018, the First-tier Tribunal held that a former BBC presenter was, for tax purposes, to be treated as an employee. This is the first


VAT zero-rating treatment denied for digital versions of newspapers
  • RPC
  • United Kingdom
  • May 1 2018

On 8 March 2018, the First-tier Tribunal held that digital versions of certain newspapers did not qualify for zero-rating treatment available to the


Upper Tribunal considers companies to be MSCs due to provider’s involvement
  • RPC
  • United Kingdom
  • May 1 2018

On 19 January 2018, the Upper Tribunal held that five companies were "managed service companies" (MSCs) for tax purposes due to the level of