The European Commission has renewed state aid approval for the UK Enterprise Management Incentive (EMI) regime. Following an unexpected bulletin from
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
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.
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.
On 1 September 2010, the new Double Taxation Treaty Passport ("DTTP") scheme became operative.
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").
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.
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.