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25 results found

Article

Freshfields Bruckhaus Deringer | United Kingdom | 30 Jun 2013

Pitt v HMRC Futter v HMRC judgment sheds light on when trustee decisions can be overturned based on the ‘rule in Hastings-Bass’ and mistake

On 9 May, the Supreme Court handed down judgments to the jointly heard cases of Pitt v HMRC and Futter v HMRC. The Court dismissed the appeals in

Article

Freshfields Bruckhaus Deringer | United Kingdom | 13 Jun 2011

Disguised remuneration - common problem areas for share plans and employee benefit trusts

Now is a good time to review your share plans to take account of the new rules

Article

Freshfields Bruckhaus Deringer | United Kingdom | 9 Dec 2010

Employee benefit trusts in the firing line?

The Treasury published draft legislation today (9 December) which is intended to tackle tax avoidance using "disguised remuneration".

Article

Freshfields Bruckhaus Deringer | United Kingdom | 24 Jun 2009

New HMRC trusts tax pool calculator

HM Revenue & Customs (HMRC) has created a "trusts tax pool calculator" that maintains a record of Income Tax paid by trustees of a discretionary trust (including any unused amounts carried over from previous tax years).

Article

Freshfields Bruckhaus Deringer | United Kingdom | 31 Mar 2009

The Pensions Act 2004: obligation to report specific events to the Pensions Regulator

The Pensions Act 2004 gives the Pensions Regulator (the Regulator) the main objectives of protecting pension benefits, reducing the risk of claims on the Pension Protection Fund (PPF) and promoting good administration of pension schemes.

Article

Freshfields Bruckhaus Deringer | United Kingdom | 23 Mar 2009

High Court determines that a Pensions Sharing Order did not apply to early retirement benefits granted after a subsequent agreement

In the case of David Slattery v (1) Cabined Office Civil Service Pensions (2) HMRC the High Court rejected the Deputy Pensions Ombudsman’s determination that a Pensions Sharing Order (PSO) granted in 2002 should apply to additional benefits he received as a result of entering into an approved early retirement agreement in 2006.

Article

Freshfields Bruckhaus Deringer | United Kingdom | 10 Oct 2008

Trust Company Service Providers who have failed to apply for money laundering registration should still submit forms and fees

HMRC has requested that Trustee Company Service Providers (TCSPs) who failed to register with HMRC by the 30 September deadline should still submit application forms and fees.

Article

Freshfields Bruckhaus Deringer | United Kingdom | 5 Aug 2008

Updated HMRC money laundering registration guidance

HM Revenue & Customs (HMRC) has updated its money laundering guidance, MLR9, providing guidance on the requirements to register under the Money Laundering Regulations 2007 (the Regulations).

Article

Freshfields Bruckhaus Deringer | United Kingdom | 25 Jun 2008

Share options don’t forget you can ask employees to pay employer’s NICs

Generally, income tax and primary (employee’s) national insurance contributions (primary NICs) are payable by an employee on the exercise of an unapproved share option.

Article

Freshfields Bruckhaus Deringer | United Kingdom | 25 Jun 2008

Money laundering regulations update

HM Revenue and Customs (HMRC) has issued an update on the deadline for when Trustee or Company Service Providers (TCSPs) will have to register with HMRC.

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