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382 results found


RPC | United Kingdom | 26 Jan 2017

Tackling exploitation of VAT relief on adapted cars for wheelchair users

As announced at Autumn Statement 2016, the government intends to legislate in Finance Bill 2017 to tackle abuse of VAT relief on adapted cars for


Mayer Brown | United Kingdom, European Union | 12 Jan 2017

Bulletin for Pensions Managers - NovemberDecember 2016

The PPF has published its provisional 201718 levy determination and accompanying documents. Only limited changes have been made to the levy rules for


Herbert Smith Freehills LLP | United Kingdom | 15 Dec 2016

UK: Autumn Statement - taxation on termination payments and salary sacrifice

Our July-August 2016 ebulletin highlighted HMRC proposals to change the taxation of termination payments from April 2018, and in particular to


Addleshaw Goddard LLP | United Kingdom, European Union | 29 Nov 2016

Chancellor's Autumn Statement: the impact for employment law

On 14 November 2016, the Chancellor of the Exchequer, Phillip Hammond, delivered the Autumn Statement. Here we outline the key changes of interest to


Squire Patton Boggs | United Kingdom | 24 Nov 2016

Autumn Statement 2016 - Changes to the Tax Deductibility of Interest Expenses

The UK government is clearly keen to be ahead of the pack in implementing the G20 and OECD recommendations on interest deductibility. In the Autumn


King & Wood Mallesons | United Kingdom, European Union | 23 Nov 2016

The UK's Spending Review and Autumn Statement 2016

The UK Chancellor of the Exchequer, Phillip Hammond, delivered the 2016 Autumn Statement today. As this was his first Autumn Statement and was


Eversheds Sutherland (International) LLP | United Kingdom | 23 Nov 2016

Autumn Statement 2016 - Tax avoidance

As announced in the Budget 2016 and following consultation, legislation will be introduced in the Finance Bill 2017 to strengthen the regime for the


Herbert Smith Freehills LLP | United Kingdom | 18 Dec 2015

UK: Autumn statement: employment law announcements

The Autumn Statement by the Chancellor on 25 November 2015 included the following: The apprenticeship levy will be introduced in April 2017 at a rate


Addleshaw Goddard LLP | United Kingdom | 2 Dec 2015

Employee incentives update - October & November 2015 edition

HMRC issues revised Tax Advantaged Share Scheme User Manual Rangers FC case - The Scottish Court of Sessions determines that contributions to an


Macfarlanes LLP | United Kingdom | 26 Nov 2015

Private client overview - Autumn Statement 2015

Perhaps the most significant aspect of the Autumn Statement for private clients and their advisers is the continuing focus on tax avoidance and tax

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