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Results: 1-10 of 87

Contributions to EBT taxable as employment income
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

The case of RFC 2012 Plc (in liquidation) v. Advocate General for Scotland (the so-called Galsgow Rangers case) involved the payment of an amount by


New corporate offence of failure to prevent tax evasion to come into effect on 30 September
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

The effective date of the new corporate offence of failure to prevent tax evasion has been confirmed as 30 September pursuant to a statutory


OTS report on simplification of corporation tax computation
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

On 3 July 2017, the Office of Tax Simplification (OTS) published its final report and recommendations on the simplification of corporation tax


HMRC guidance on stamp duty reorganisation relief and "disqualifying arrangements"
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

Relief from stamp duty is available on documents transferring shares in one company to another company in a corporate reorganisation under section 77


FTT allows deductions for grant of share options
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

In NCL Investments Limited v. HMRC, the FTT allowed the taxpayer's appeal against HMRC's denial of a trading deduction on the grant of share options


OTS report on reform of stamp duty on shares
  • Proskauer Rose LLP
  • United Kingdom
  • July 21 2017

The OTS has published a report on the reform of stamp duty on shares, including simplification and digitisation in order to address the main practical


Conservative Legislative Agenda Set Out in Queen’s Speech
  • Proskauer Rose LLP
  • United Kingdom
  • June 23 2017

Following the UK general election on 8 June 2017, at which Theresa May’s Conservative party won the largest number of seats but lost its overall


VAT repayment subject to corporation tax
  • Proskauer Rose LLP
  • United Kingdom
  • June 21 2017

In Coin-A-Drink Limited v HMRC, the taxpayer lost its appeal against the finding by the First Tier Tribunal that a repayment of overpaid VAT plus


Conversion of qualifying corporate bonds and non-qualifying corporate bonds
  • Proskauer Rose LLP
  • United Kingdom
  • June 21 2017

In the long-running saga of Hancock and another v Revenue and Customs Commissioners, the Court of Appeal was asked to consider whether a gain arising


Capital gains tax deductions
  • Proskauer Rose LLP
  • United Kingdom
  • June 21 2017

In Revenue and Customs Commissioners v Blackwell, the Court of Appeal considered whether an amount paid for the release of a restriction on voting or