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19 results found

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 | 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.

Article

Herbert Smith Freehills LLP | United Kingdom | 5 Dec 2012

Autumn Statement 2012

Today, the Chancellor of the Exchequer handed down his Autumn Statement

Article

Herbert Smith Freehills LLP | United Kingdom | 12 Oct 2012

Interesting times... HMRC revise proposed changes to the taxation of interest quoted Eurobond exemption untouched

HMRC published yesterday a follow-up to the March 2012 proposals on reforming the rules on the taxation of interest, including withholding tax.

Article

Herbert Smith Freehills LLP | United Kingdom | 28 Mar 2012

HMRC turn attention to the taxation of interest

HMRC has published proposals (in the form of a consultation document) to change some of the UK rules on the taxation of interest, including withholding tax.

Article

Herbert Smith Freehills LLP | United Kingdom | 1 Mar 2012

HMRC clampdown on tax avoidance: banks in the firing line

Following a disclosure by a bank (now confirmed as Barclays) HMRC, on 27 February 2012, published proposed new legislation aimed at closing loopholes in the rules in the loan relationship legislation dealing with the buy-back of impaired debt by connected companies (also known as the "deemed release" rules).

Article

Herbert Smith Freehills LLP | United Kingdom | 21 Dec 2010

The long and short of it: government publishes in draft form Finance Bill 2011 and other Consultation Papers

We have ploughed through the reams of provisions and consultations to give you in this briefing a 'what you need to know summary guide to the announcements affecting business taxation'.

Article

Herbert Smith Freehills LLP | United Kingdom | 7 Dec 2010

The Government makes key announcements on anti-avoidance measures

Yesterday, the Government launched a 'study programme' to establish whether an effective General Anti-Avoidance Rule (GAAR) could be developed to form part of the UK tax system.

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.

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