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Results:1-10 of 147

The security blanket of tax clearances
  • Penningtons Manches LLP
  • United Kingdom
  • May 8 2018

HM Revenue & Customs is under a legal obligation to consider many different types of clearance. For instance, on a share for share exchange, clearance


Private Clients in Sweden
  • Lebenberg Advokatbyrå
  • Sweden, Global
  • February 5 2018

A Structured guide to private clients and offshore services in Sweden


Private Groups and Trusts under ATO scrutiny
  • Herbert Smith Freehills LLP
  • Australia
  • September 29 2017

The ATO in Australia continues to target privately owned and wealthy groups, with specific focus on groups with risky trust structures that exhibit


Proposed Tax Law Amendments Need Refining
  • Baker McKenzie
  • South Africa
  • August 16 2017

A proposed amendment in the 2017 South African Taxation Laws Amendment Bill (TLAB) which has a lot of people talking, is the amendment to regulations


When to pull the TRIGger: Inheritance tax planning and Agricultural Holdings Act 1986 tenancies
  • Birketts LLP
  • United Kingdom
  • June 6 2017

Engaging with tax planning at an early stage, landowners can open up the availability of reliefs against Inheritance Tax (IHT). In the words of Lady


Australian Federal Budget 2017 - 2018
  • DLA Piper
  • Australia, OECD
  • May 9 2017

The Australian Treasurer has handed down his 2017 budget today. In a change from its more dramatic budgets in recent years, the Australian


What are the Benefits of the Third Protocol to the Singapore-India Tax Treaty?
  • Baker McKenzie
  • Singapore, India
  • January 31 2017

On 30 December 2016 Singapore and India signed a third protocol to the Avoidance of Double Taxation Agreement (DTA). The updates will be effective on


Wealth matters Update: Autumn Leaves
  • Collyer Bristow LLP
  • United Kingdom
  • November 23 2016

“Autumn”, according to the late French philosopher Albert Camus “is a second Spring when every leaf is a flower”. The Autumn Statement is one of two


The legality of gross-up provisions in commercial agreements revisited
  • SPA Ajibade & Co
  • United Kingdom
  • August 15 2016

Every man is entitled, if he can, so that the tax attaching under the appropriate Acts is less than it would otherwise be. If he succeeds in so


Corporate tax update- May 2016
  • PwC Australia
  • Australia
  • May 2 2016

The Commissioner of Taxation has lodged an application seeking special leave to appeal to the High Court of Australia against the Full Federal Court