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7,488 results found

Article

Womble Bond Dickinson (UK) LLP | United Kingdom | 20 Jun 2019

How to limit stress when your pension plan's employer is in distress

Insolvency may seem an unlikely scenario for your pension plan's employer today and for the foreseeable future but the Pension Protection Fund (PPF)

Article

Gowling WLG | United Kingdom | 20 Jun 2019

Pensions tax mistakes can sometimes be undone

Her Majesty's Revenue and Customs (HMRC) has confirmed it is not appealing against the tribunal's ruling in the case of Hymanson v Revenue and Customs

Article

Herbert Smith Freehills LLP | United Kingdom, OECD, European Union | 20 Jun 2019

Corporate Crime update - June 2019 United Kingdom, European Union and International bodies

The Ministry of Justice (MoJ) has published the Government response to the conclusions and recommendations published by the House of Lords Bribery

Article

Brodies LLP | United Kingdom, Cyprus | 20 Jun 2019

Death and taxes (and assets abroad)

As Brodies partner Susanne Batchelor prepares to visit Cyprus next week for the STEP Europe conference, Senior Solicitor Stewart Gibson blogs on the

Article

Proskauer Rose LLP | United Kingdom | 19 Jun 2019

Upper Tribunal Rules in Favour of Taxpayer in Tax Residence Case

As we reported in our August 2017 UK Tax Round-Up

Article

Macfarlanes LLP | United Kingdom | 19 Jun 2019

Corporate residence - new developments

The Upper Tribunal has overturned HMRC’s first instance victory in the case of Development Securities v HMRC, a case on the tax residence of

Article

Baker McKenzie | Global | 18 Jun 2019

International Trade Compliance Update - June 2019

The third review of the trade policies and practices of Papua New Guinea took place on 8 and 10 May 2019. The basis for the review was a report by the

Article

Gannons Solicitors | United Kingdom | 18 Jun 2019

Incentivising employees? -The battle of options vs shares

Companies operating share plans out perform companies that do not. Why? - because employees feel like they are working for a business they own.

Article

RPC | United Kingdom | 18 Jun 2019

Derry - HMRC challenge to share loss relief claim flawed

In R (on the application of Derry) v HMRC 2019 UKSC 19, the Supreme Court has dismissed HMRC's appeal and confirmed that the taxpayer was entitled

Article

Linklaters LLP | United Kingdom | 18 Jun 2019

Stranger than fiction: the fact-sensitive nature of IR35

The off-payroll working rules apply where contractors supply their services via a personal service company (PSC) to a business. Under the new rules