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11 results found

Article

Squire Patton Boggs | USA, United Kingdom | 9 Sep 2011

£30,000 non-dom charge: the IRS agree to a tax credit

When the non-dom charge was introduced in 2008, the Budget papers contained a lengthy opinion obtained by HMRC from Skadden, Arps, Slate, Meagher and Flom LLP, the distinguished US firm, to the effect that credit would be available for the £30,000 charge against the individual’s liability to US tax.

Article

Squire Patton Boggs | United Kingdom | 5 Jul 2011

Taxation of non-doms

HMRC also published some proposals for the taxation of foreign domiciled individuals broadly following the announcements made in the Budget.

Article

Squire Patton Boggs | United Kingdom | 28 Feb 2011

Transfers of Assets Abroad

The Transfers of Assets Abroad legislation in and around section 720 Income Tax Act 2007 (probably still better known under its previous incarnation as Section 739 TA 1988) is exceptionally complex, being designed to frustrate plans to avoid income tax by arranging for income to be paid abroad.

Article

Squire Patton Boggs | United Kingdom | 28 Feb 2011

Disguised remuneration

Following Malcolm Gunn's detailed explanation of the draft legislation on disguised remuneration in the December Bulletin, HMRC have published a list of 33 frequently asked questions on the subject.

Article

Squire Patton Boggs | United Kingdom | 5 Jan 2011

£30,000 non-dom charge

Many people are steeling themselves for the payment of the £30,000 non-dom charge on 31 January so that they can continue to benefit from the remittance basis.

Article

Squire Patton Boggs | United Kingdom | 31 Mar 2010

Dividends: some clarification regarding capital distributions

Some uncertainty has arisen recently about the corporation tax treatment of distributions.

Article

Squire Patton Boggs | United Kingdom | 31 Mar 2010

The Budget: some further details about the Budget proposals

The note prepared on the afternoon of Budget Day contained the main areas likely to be of interest.

Article

Squire Patton Boggs | United Kingdom | 31 Jul 2009

Pension contributions: HMRC guidance on the anti-forestalling measures

HMRC have published some guidance regarding the forestalling provisions relating to the new pensions regime whereby tax relief for pensions is reduced for those earning more than £150,000.

Article

Squire Patton Boggs | United Kingdom | 31 May 2009

Tax accounting records

It may be remembered that Mr Darling proposed in his Budget that the senior accounting officer of a company would be obliged to ensure that the accounting systems are adequate for the company to make accurate tax returns.

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