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44 results found

Article

Herbert Smith Freehills LLP | United Kingdom | 18 Aug 2011

Disguised Remuneration legislation draft guidance

HMRC has published its draft guidance on the 'Disguised Remuneration' legislation included in the Finance Act 2011.

Article

Herbert Smith Freehills LLP | United Kingdom | 23 Mar 2011

Budget 2011: pensions highlights

The budget statement delivered by Chancellor George Osborne today was fairly light in relation to measures affecting private pension schemes.

Article

Herbert Smith Freehills LLP | United Kingdom | 22 Feb 2011

HMRC publishes FAQs on the draft disguised remuneration legislation

On 9 December 2010 HMRC released draft legislation in the Finance Bill 2011 designed to "tackle arrangements involving trusts and other vehicles used to reward employees which seek to avoid, defer or reduce tax liabilities".

Article

Herbert Smith Freehills LLP | United Kingdom | 21 Dec 2010

The long and short of it: government publishes in draft form Finance Bill 2011 and other Consultation Papers

We have ploughed through the reams of provisions and consultations to give you in this briefing a 'what you need to know summary guide to the announcements affecting business taxation'.

Article

Herbert Smith Freehills LLP | United Kingdom | 9 Dec 2010

Modernisation of the tax and company law rules for investment trust companies: Government response to consultation

The Government has today issued a Summary of Responses to the Consultation Document for the reform of the tax and company law rules for Investment Trust Companies (ITCs), published in July of this year.

Article

Herbert Smith Freehills LLP | United Kingdom | 7 Dec 2010

The Government makes key announcements on anti-avoidance measures

Yesterday, the Government launched a 'study programme' to establish whether an effective General Anti-Avoidance Rule (GAAR) could be developed to form part of the UK tax system.

Article

Herbert Smith Freehills LLP | United Kingdom | 6 Jul 2010

Emergency budget heralds reform of high earner tax regime

In the Emergency Budget on 22 June, the Government gave a clear (but not entirely definitive) indication that changes to the tax regime applicable to the pension savings of high earners (planned by the previous Government, and scheduled to come into force on 6 April 2011) will be scrapped.

Article

Herbert Smith Freehills LLP | United Kingdom | 23 Jun 2010

Emergency Budget: radical changes to high earner proposals

Yesterday's Emergency Budget included various pensions-related announcements.

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.

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