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481 results found


Gannons Solicitors | United Kingdom | 30 Jun 2018

Tax traps in reorganisations

Tax is commonly a central factor in how reorganisations are structured. Careful consideration needs to be given to tax planning to reduce the risk of


Gowling WLG | United Kingdom, OECD, Canada, etc. | 13 Oct 2017

Doing business in the UK

The UK is regularly listed as one of Europe's top destinations for foreign investment according to figures published by UK Trade & Investment.


TLT LLP | United Kingdom | 11 Sep 2017

What's in a share? Clarity for definition of 'ordinary share capital'

The Upper Tribunal case of McQuillan v HMRC has provided important certainty for taxpayers regarding the meaning of "ordinary share capital" in the


Dechert LLP | United Kingdom | 10 Jan 2017

HMRC Publishes Guidance on the Tax Treatment of Clawback of Remuneration in the UK

Since the financial crisis of 2008 2009, swathes of new regulations have been introduced governing various aspects of remuneration in the financial


Weil Gotshal & Manges LLP | United Kingdom, OECD, European Union | 4 Aug 2016

UK Tax Update: It’s not all about Brexit!

There has rightly been a great deal of attention paid to the UK’s decision to leave the EU and what that may mean from a business (including tax)


Burges Salmon LLP | United Kingdom | 3 Aug 2016

Entrepreneurs' relief: Could you lose it because of those deferred shares?

Recent cases have led to a degree of uncertainty around how ordinary share capital is identified, potentially causing difficulties for management


Burges Salmon LLP | United Kingdom | 3 Aug 2016

Clavis Liberty 1 v HMRC - anti-avoidance provisions cannot be used to avoid tax

A partnership attempted to use an anti-avoidance provision to create artificial losses. This was held to be ineffective as anti-avoidance provisions


Addleshaw Goddard LLP | United Kingdom | 31 May 2016

Employee Incentives Update - May 2016

One of the most significant outstanding issues in relation to the impact of MAR was how to interpret closed periods in Article 19(11) of MAR in light


RPC | United Kingdom | 4 Apr 2016

FII Group Litigation: High Court grants summary judgment against HMRC

In the recent case of Evonik Degussa UK Holdings Ltd and Others v HMRC 2016 EWHC 86 (Ch), the High Court granted a number of claimants summary


Fieldfisher LLP | United Kingdom | 30 Mar 2016

Company liquidations and entrepreneur's relief

On 24 March, HMRC published a summary of responses to the December consultation on Company Distributions, together with details of the Government's

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