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Article

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

Article

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

Article

Herbert Smith Freehills LLP | United Kingdom | 2 Dec 2010

UK corporate tax reform - helping to declare Britain open for business? The Chancellor's autumn statement

The Chancellor of the Exchequer, George Osborne, yesterday delivered his Autumn Statement to the House of Commons.

Article

Norton Rose Fulbright | United Kingdom | 26 Mar 2010

Budget report

The Chancellor gave his Budget for 2010 on 24 March.

Article

Norton Rose Fulbright | United Kingdom | 24 Mar 2010

Pensions headlines - 2010 budget

The Registered Pensions Scheme 201011 Lifetime Allowance of £1.8 million and the Annual Allowance of £255,000 will continue to apply at these levels for the next five years, up to and including the tax year 201516.

Article

Herbert Smith Freehills LLP | United Kingdom | 15 Dec 2009

The Pre-Budget Report and its impact on the investment funds sector

The main announcement in the Pre-Budget Report 2009 (PBR) of interest to the investment funds sector was the fact that the new, temporary 50 bank payroll tax will be levied not just on banks but on other "taxable companies" to the extent that they pay their employees bonuses exceeding £25,000 (Bank Payroll Tax).

Article

Dentons | United Kingdom | 11 Dec 2009

Treasury publishes Pre-Budget Report

The Chancellor presented the PBR to Parliament on 9 December.

Article

Dorsey & Whitney LLP | United Kingdom | 9 Dec 2009

Pre-Budget Report update

The Pre-Budget Report was delivered today and contains a number of features of interest.

Article

Norton Rose Fulbright | United Kingdom | 11 Sep 2009

Offshore funds - new draft regulations

It was announced in the Budget 2007 that the current offshore funds regime was to be changed.

Article

Bird & Bird LLP | United Kingdom | 23 Jul 2009

Tax incentives introduced in the economic downturn

In this year’s Budget, the UK Government claims that "in the face of a steep and synchronised global downturn", it has introduced measures of "targeted discretionary support" for the economy, particularly to help businesses’ short-term cash-flow and adjustment towards renewed economic growth.

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