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244 results found

Article

Addleshaw Goddard LLP | United Kingdom | 30 Aug 2016

Consultation on limiting tax advantage for benefits in kind provided via salary sacrifice schemes

On 10 August 2016 HMRC published a consultation on salary sacrifice for the provision of benefits in kind. The consultation seeks views on limiting

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

Freshfields Bruckhaus Deringer | United Kingdom | 5 Sep 2011

HMRC draft guidance: disguised remuneration legislation

HM Revenue & Customs (HMRC) has published its draft guidance on the disguised remuneration anti-avoidance legislation in Schedule 2 to Finance Act 2011.

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Disguised Remuneration legislation draft guidance

HMRC has published its draft guidance on the 'Disguised Remuneration' legislation included in the Finance Act 2011.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

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 11 Jul 2011

Disguised remuneration - revised FAQs

HM Revenue & Customs (HMRC) last week produced a revised version of its Frequently Asked Questions (FAQs) on the vexed subject of disguised remuneration.

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

Freshfields Bruckhaus Deringer | United Kingdom | 7 Mar 2011

HMRC publishes FAQs on the draft finance bill measures

HM Revenue & Customs (HMRC) has published a set of frequently asked questions (FAQs) on the scope and application of the draft anti-avoidance legislation on 'disguised remuneration', published in December 2010.

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

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'.

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