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Article

Norton Rose Fulbright | United Kingdom | 20 Jan 2010

HMRC publishes Pension Schemes Newsletter no. 39

On 29 December 2009, HM Revenue & Customs (HMRC) published no.39 in its series of Pension Scheme Newsletters.

Article

Herbert Smith Freehills LLP | United Kingdom | 26 Oct 2007

Pre-Budget Report

Mr Darling’s first Pre-Budget Report was rather limited as far as tax changes are concerned probably because it was conceived as a pre-election announcement.

Article

Herbert Smith Freehills LLP | United Kingdom | 17 Oct 2007

The Pre-Budget Report and investment funds - a considered view

Alistair Darling's proposed measures on the reform of the capital gains tax regime will be significant for investors in investment funds and also those investment managers holding interests in management companies and manager LLPs or carried interests.

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