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180 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Disguised Remuneration legislation draft guidance

HMRC has published its draft guidance on the 'Disguised Remuneration' legislation included in the Finance Act 2011.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

Nabarro LLP | United Kingdom | 28 Jun 2011

Employer asset-backed contributions: consultation

HMRC has issued a consultation on limiting the amount of tax relief available to employers when they make asset-backed contributions to their DB schemes.

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

Cadwalader Wickersham & Taft LLP | United Kingdom | 27 Aug 2010

Group mismatch schemes: proposed legislation and open meeting on 23 July 2010

In the Budget held on 24 March 2010, HMRC published a discussion document regarding the proposed introduction of a generic or principles-based rule to respond to certain arrangements termed "group mismatch schemes".

Article

Morgan Lewis | United Kingdom | 25 Mar 2010

United Kingdom budget 2010: securing the recovery

The 2010 UK Government budget was handed down on 24 March.

Article

Jones Day | United Kingdom | 11 Oct 2009

Calling all senior accounting officers: are you ready for your additional roles and responsibilities?

The Budget 2009 introduced several unexpected reforms to the current tax regime with arguably the greatest surprise to businesses and advisers being the introduction of legislation relating to senior accounting officers (SAO).

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.

Article

Norton Rose Fulbright | United Kingdom | 22 Apr 2009

Budget 2009

Apart from the welcome corporate tax exemption for dividends from non-UK companies, it was unknown what this Budget would hold for tax advisers (and their clients).

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