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Article

Herbert Smith Freehills LLP | United Kingdom | 7 Dec 2010

The Government makes key announcements on anti-avoidance measures

Yesterday, the Government launched a 'study programme' to establish whether an effective General Anti-Avoidance Rule (GAAR) could be developed to form part of the UK tax system.

Article

Herbert Smith Freehills LLP | United Kingdom, European Union | 5 Oct 2009

ECJ rules that the stamp duty reserve tax charge on entry into a clearance system is illegal under EU law; may have wider implications

In a case last week, HSBC Holdings plc and Vidacos Nominees Ltd v HMRC (C-56907), the European Court of Justice (“ECJ”) held that the 1.5 UK stamp duty reserve tax ("SDRT") charge on the issue of shares into EU clearance systems is illegal.

Article

Herbert Smith Freehills LLP | United Kingdom | 24 Jul 2009

Drawing the line: HM Revenue & Customs require banks and other financial institutions to opt into voluntary code of practice on tax affairs

As a result of the economic downturn and public “takeovers” of many high street banks, great attention has been paid to the manner in which banks and other financial institutions manage their tax affairs including, in particular, structuring staff remuneration.

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