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351 results found

Article

Squire Patton Boggs | United Kingdom | 5 Dec 2018

New UK HMRC Guidance when recruitment is a bit of a trial

It is a common feature in many sectors for potential new recruits to undertake a work trial prior to being offered a permanent role. This type of

Article

Macfarlanes LLP | United Kingdom | 16 Nov 2018

Non-resident CGT: new regime for real estate funds

The Government has published legislation on how the new capital gains tax (CGT) regime for non-resident real estate investors will apply to funds and

Article

Slaughter and May | United Kingdom | 2 Nov 2018

Pensions Bulletin - 2 November 2018

DC scheme trustees contemplating a bulk transfer without consent should note that one easement recently introduced by the Government in respect of

Article

Squire Patton Boggs | United Kingdom | 7 Nov 2011

Self employed substitutes

HMRC has had mixed results before the Courts on the distinction between employment and self-employment.

Article

RPC | European Union | 17 Oct 2011

There is no escape collecting cross border tax

On 16 March 2010 the EU introduced Council Directive 201024EU which deals with the mutual assistance across EU member states for the recovery of tax claims.

Article

Squire Patton Boggs | United Kingdom | 3 May 2011

Section 20 notice: possession or power

A most alarming decision has just been issued by the First Tier Tribunal in the case of Parissis v HMRC TC 1083 concerning what is meant by documents in the possession or power of the taxpayer in Section 20 TMA 1970.

Article

Nabarro LLP | Jersey | 17 Jan 2011

Sale of JPUT SDLT and VAT free

The First-Tier Tribunal has ruled that the services supplied by an estate agent in finding a buyer for units in a Jersey Property unit trust (JPUT) were exempt from VAT because they were intermediary services.

Article

Squire Patton Boggs | United Kingdom | 8 Nov 2010

HMRC approval in amendment powers

Many pension schemes contain a provision in their amendment power that the scheme rules cannot be amended without HMRC (or Inland Revenue) agreement, consent, approval or confirmation (or similar wording).

Article

Mayer Brown | United Kingdom | 21 May 2010

A new right for trustees to remove a restriction on their amendment power

As we predicted in our February Quarterly Review, new legislation has been issued which applies to schemes which, before April 2006, had a restriction on their amendment power which prohibited amendments without HMRC's express consent.

Article

Norton Rose Fulbright | United Kingdom | 26 Mar 2010

Power for trustees to remove redundant requirements for HMRC consent: the Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2010

The above Regulations come into force on 6 April 2010.

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