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Article

Herbert Smith Freehills LLP | United Kingdom | 20 Mar 2014

Budget 2014 - a budget for makers, doers and savers

The Chancellor of the Exchequer yesterday handed down his 2014 Budget. He described it as a Budget for "makers, doers and savers". Certainly, there

Article

Herbert Smith Freehills LLP | United Kingdom | 11 Dec 2013

Finance Bill 2014 proposed changes to partnerships to go ahead

Finance Bill 2014 was published yesterday in draft form. It remains under consultation until 4 February 2014. The Bill and the papers published

Article

Herbert Smith Freehills LLP | United Kingdom | 31 May 2013

Changes to the taxation of partnerships

Last week the Government published its consultation document on the taxation of partnerships. The consultation, which was foreshadowed at the 2013

Article

Herbert Smith Freehills LLP | United Kingdom | 11 Apr 2013

HMRC confirm EU listed ZDPs should not be caught by the new disguised interest rules

The draft Finance Bill 2013 includes a new "disguised interest" regime for income tax. In broad terms, disguised interest arises where a person

Article

Herbert Smith Freehills LLP | United Kingdom | 25 Mar 2013

Budget 2013: promoting the UK funds industry as best in class

The Chancellor's Budget rhetoric emphasised the UK's commitment to being a world leader in the asset management sector: the Chancellor stating that

Article

Herbert Smith Freehills LLP | United Kingdom | 20 Mar 2013

A budget to aspire not inspire?

Today the Chancellor of the Exchequer handed down his 2013 Budget, promising it was a 'budget for an aspirational nation for a Britain that

Article

Herbert Smith Freehills LLP | United Kingdom | 18 Dec 2012

Detailed review of draft Finance Bill 2013

The provisions of the 2013 Finance Bill have been published in draft form (the draft Bill), together with the explanatory notes and other supplementary documents.

Article

Herbert Smith Freehills LLP | United Kingdom | 5 Dec 2012

Autumn Statement 2012

Today, the Chancellor of the Exchequer handed down his Autumn Statement

Article

Herbert Smith Freehills LLP | United Kingdom | 12 Oct 2012

Interesting times... HMRC revise proposed changes to the taxation of interest quoted Eurobond exemption untouched

HMRC published yesterday a follow-up to the March 2012 proposals on reforming the rules on the taxation of interest, including withholding tax.

Article

Herbert Smith Freehills LLP | United Kingdom | 28 Mar 2012

HMRC turn attention to the taxation of interest

HMRC has published proposals (in the form of a consultation document) to change some of the UK rules on the taxation of interest, including withholding tax.

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