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Results: 1-10 of 5,607

Customs and excise quarterly update
  • RPC
  • United Kingdom, European Union
  • May 23 2018

In this update we report on the Government’s consultation on Gaming Duty Accounting Periods; the Licensing of Tobacco Manufacturing Machinery; and the


Taxing intangibles: some tricky issues up for reform
  • Macfarlanes LLP
  • United Kingdom
  • May 23 2018

HMRC's consultation on the intangibles tax code came to an end on 11 May 2018. The regime has been in place for 16 years and while the fundamental


InContact - 21 May 2018
  • Addleshaw Goddard LLP
  • United Kingdom, European Union
  • May 21 2018

The Council of the EU has announced that it has formally adopted the proposed Fifth Money Laundering Directive (MLD5), amending the Fourth Anti Money


New inheritance tax disclosure regime
  • Boodle Hatfield
  • United Kingdom
  • May 21 2018

Inheritance tax planning just got a whole lot more complicated. New rules for the Disclosure of Tax Avoidance Schemes (DOTAS) came into effect for


Tooth - discovery assessment invalid as no inaccuracy in return
  • RPC
  • United Kingdom
  • May 21 2018

In HMRC v Tooth 2018 UKUT 38, the Upper Tribunal (UT) has confirmed that a discovery assessment issued by HMRC was invalid as the taxpayer's


Requirement to correct rule - prompt action advised to avoid penalties
  • Forsters LLP
  • United Kingdom
  • May 17 2018

The Finance (No 2) Act 2017 contains provisions requiring the disclosure of historic non-compliance to Her Majesty's Revenue and Customs by September


UK Parliamentary committee hears evidence during economic crime inquiry
  • Wilmer Cutler Pickering Hale and Dorr LLP
  • USA, United Kingdom
  • May 17 2018

On 15 May 2018, the UK Parliamentary Treasury Select Committee heard evidence from representatives of Transparency International, Global Witness and


UK companies can continue to run EMI schemes until EU withdrawal date
  • Penningtons Manches LLP
  • United Kingdom, European Union
  • May 16 2018

After more than a month in limbo, yesterday the European Commission approved the UK’s ability to keep offering Enterprise Management Incentives (EMI


EMI options good news as EU State Aid approval is renewed
  • Osborne Clarke
  • United Kingdom
  • May 16 2018

Our recent incentives Insight contained an important update for companies operating enterprise management incentive (EMI) share option plans. We are


Finally some compliance respite for UK pension plans!
  • Squire Patton Boggs
  • United Kingdom
  • May 16 2018

There’s good news and not so good news about the impact of anti-money laundering (AML) requirements on pension plans. Okay, so this is a slight