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17 results found

Article

Morrison & Foerster LLP | United Kingdom | 31 May 2018

State Aid Approval Renewed for UK EMI Schemes

The European Commission has renewed state aid approval for the UK Enterprise Management Incentive (EMI) regime. Following an unexpected bulletin from

Article

Morrison & Foerster LLP | United Kingdom | 22 Feb 2018

Show Me The Money! Unexplained Wealth Orders in the UK

Following the Criminal Finances Act 2017's entry into force on 31 January 2018, the UK enforcement authorities added a new weapon to their arsenal in

Article

Morrison & Foerster LLP | United Kingdom | 5 Aug 2011

UK treatment of capital instruments under Basel III - a taxing issue

The Basel III rules which have now been finalised by the Basel Committee on Banking Supervision will have a significant impact on the amount of capital required to be held by banks and the nature of such capital.

Article

Morrison & Foerster LLP | United Kingdom | 9 Sep 2010

Director and employee rights and the Grays Timber case in the UK

When structuring the share rights of employees and directors in a company or group that employs them, parties to these arrangements will be keen to ensure that any enhanced rights to payments on a share sale are structured in the correct way in order to avoid an income tax on the gain which could potentially mean 52 as opposed to a lower capital gains tax charge of up to 28.

Article

Morrison & Foerster LLP | United Kingdom | 7 Sep 2010

Relief from UK withholding tax and the new passport scheme

On 1 September 2010, the new Double Taxation Treaty Passport ("DTTP") scheme became operative.

Article

Morrison & Foerster LLP | United Kingdom | 26 Feb 2010

UK residence and the Gaines-Cooper case

On 16 February 2010, the Court of Appeal released its decision in R (on the application of Davies, James & Gaines-Cooper) v HM Revenue & Customs ("HMRC").

Article

Morrison & Foerster LLP | United Kingdom | 15 Dec 2009

New UK bank levy on employee bonuses

On 9 December 2009, the UK Government announced the introduction of a new one-off 50 Bank Payroll Tax (BPT) that will be payable by a bank on the amount of a bonus to which a banking employee is entitled.

Article

Morrison & Foerster LLP | United Kingdom | 2 Oct 2009

Abolition of the UK SDRT charge for clearing systems

HM Revenue & Customs has announced the abolition of the 1.5 Stamp Duty Reserve Tax (SDRT) on the entry of UK shares and some types of debt securities into certain clearing systems.

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