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Article

Herbert Smith Freehills LLP | United Kingdom | 25 Mar 2013

Budget 2013: promoting the UK funds industry as best in class

The Chancellor's Budget rhetoric emphasised the UK's commitment to being a world leader in the asset management sector: the Chancellor stating that

Article

Herbert Smith Freehills LLP | United Kingdom | 5 Nov 2010

HMRC guidance on LLPs and group relief for SDLT and stamp duty purposes

HMRC has confirmed that, contrary to its previously held view, it now regards an LLP as a 'body corporate' for the purposes of both SDLT and stamp duty group relief.

Article

Herbert Smith Freehills LLP | United Kingdom | 12 Oct 2010

HMRC release guidance on when an LLP can form part of a group for SDLT and stamp duty purposes

In its 'What New?' section today, HMRC published a statement confirming a change of view on whether or not an LLP is a 'body corporate' for SDLT and stamp duty group relief purposes.

Article

Herbert Smith Freehills LLP | United Kingdom | 26 Mar 2010

Budget 2010: impact on the real estate sector

This year's Budget contains some headline grabbing changes in relation to residential property but there are a number of other notable points which are discussed below.

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, European Union | 2 Apr 2009

ECJ Advocate General rules that the stamp duty reserve tax charge on entry into a clearance system is illegal under EU law

Companies that have paid stamp duty reserve tax ("SDRT") on issuing shares into a clearance service on a listing on a non-UK stock exchange should take note of the Advocate General's opinion in the ECJ case of HSBC Holdings plc v HMRC (C-56907).

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