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Article

Herbert Smith Freehills LLP | United Kingdom | 20 Mar 2014

Budget 2014 - a budget for makers, doers and savers

The Chancellor of the Exchequer yesterday handed down his 2014 Budget. He described it as a Budget for "makers, doers and savers". Certainly, there

Article

Herbert Smith Freehills LLP | United Kingdom | 11 Dec 2013

Finance Bill 2014 proposed changes to partnerships to go ahead

Finance Bill 2014 was published yesterday in draft form. It remains under consultation until 4 February 2014. The Bill and the papers published

Article

Herbert Smith Freehills LLP | United Kingdom | 15 Oct 2013

Employee shareholder status possible nil CGT for management

From 1 September 2013, pursuant to the Growth and Infrastructure Act 2013, a new form of employee status is available - the employee shareholder

Article

Herbert Smith Freehills LLP | United Kingdom, Global | 19 Sep 2013

G20 endorses OECD proposals to reduce and prevent tax avoidance: potential impact on the UK

David Cameron and the other G20 leaders have strongly endorsed the OECD 'Action Plan' to reduce or prevent tax avoidance by multinational

Article

Herbert Smith Freehills LLP | United Kingdom | 31 May 2013

Changes to the taxation of partnerships

Last week the Government published its consultation document on the taxation of partnerships. The consultation, which was foreshadowed at the 2013

Article

Herbert Smith Freehills LLP | United Kingdom | 29 Apr 2013

How much guidance does the GAAR guidance give?

There is no point in analysing or debating further whether we need or should have a General Anti Abuse Rule ("GAAR") or what it should look like - we

Article

Herbert Smith Freehills LLP | United Kingdom | 11 Apr 2013

HMRC confirm EU listed ZDPs should not be caught by the new disguised interest rules

The draft Finance Bill 2013 includes a new "disguised interest" regime for income tax. In broad terms, disguised interest arises where a person

Article

Herbert Smith Freehills LLP | United Kingdom | 25 Mar 2013

Budget 2013: promoting the UK funds industry as best in class

The Chancellor's Budget rhetoric emphasised the UK's commitment to being a world leader in the asset management sector: the Chancellor stating that

Article

Herbert Smith Freehills LLP | United Kingdom | 20 Mar 2013

A budget to aspire not inspire?

Today the Chancellor of the Exchequer handed down his 2013 Budget, promising it was a 'budget for an aspirational nation for a Britain that

Article

Herbert Smith Freehills LLP | United Kingdom | 18 Dec 2012

Detailed review of draft Finance Bill 2013

The provisions of the 2013 Finance Bill have been published in draft form (the draft Bill), together with the explanatory notes and other supplementary documents.

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