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184 results found

Article

RPC | United Kingdom | 30 May 2019

Entrepreneurs’ Relief - new guidance for revised “personal company” conditions

HMRC has updated its CGT manual following the amendments made to the definition of a "personal company" for the purposes of disposals made on or after

Article

RPC | United Kingdom, European Union | 30 May 2019

UK’s chargeable gains group relief rules contrary to EU law - First-tier Tribunal

On 25 March 2019, the First-tier Tribunal held that the denial of intra-group transfer relief (section 171 TCGA 1992) for transfers to a non-UK EU

Article

RPC | United Kingdom, European Union | 30 May 2019

European Commission: pre-2019 CFC rules amounted to illegal state aid

On 2 April 2019, the European Commission (EC) announced that the UK's controlled foreign company (CFC) regime exemption for certain finance income

Article

RPC | United Kingdom | 30 May 2019

Warshaw and entrepreneurs’ relief: when is a fixed rate not a fixed rate?

On 24 April 2019, the First-tier Tribunal held that a cumulative preference share fell within the definition of "ordinary share capital" (OSC) for

Article

RPC | United Kingdom | 30 May 2019

First-tier Tribunal - option granted to director not “employment related” under deeming provision

On 8 April 2019, the First-tier Tribunal held that an option granted to a company director was not an employment-related securities option (ERSO)

Article

RPC | United Kingdom | 30 May 2019

IR35 - Tribunal decisions come thick and fast

Hot on the heels of the First-tier Tribunal's decision in Albatel (the "Lorraine Kelly" case) two more IR35 decisions were handed down in April

Article

RPC | United Kingdom | 30 May 2019

Hannover - SDLT avoidance and corporate property deals - the importance of timing!

In Hannover v HMRC 2019 UKFTT 0262 (TC), the First-tier Tribunal (FTT) has held that the stamp duty land tax (SDLT) anti-avoidance rule in section

Article

RPC | United Kingdom | 12 Feb 2019

Payments for goodsservices not supplied HMRC change of treatment

On 14 December 2018, HMRC published a Brief4 setting out its "new policy" for "unfulfilled supplies". From 1 March 2019, where customers pay for

Article

RPC | United Kingdom | 12 Feb 2019

HMRC guidance on transfers of business as going concerns (TOGCs)

On 5 December 2018, HMRC published an updated version of its guidance on TOGCs (VAT Notice 7009). This updated version largely reflects developments

Article

RPC | United Kingdom | 12 Feb 2019

Autumn 2018 Budget

On 29 October 2018, the Chancellor delivered the Autumn 2018 Budget. Some of the key announcements for businesses included: Entrepreneurs' Relief (1)

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