We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search

Clear all

Refine your search

Content type

Tags

Author

13 results found

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 6 Feb 2017

HMRC v Investment Trust Companies: Suppliers beware overpaid VAT

The ruling in HMRC v Investment Trust Companies 2017 UKSC 29 published last month has established that final customers have no right to claim

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom, European Union | 1 Dec 2014

Pension schemes and VAT the latest developments

HMRC has issued two new Briefs about employers' ability to recover VAT in relation to pension schemes, both of which follow decisions by the Court of

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 15 Aug 2014

Capital gains tax on non-UK residents good news for certain institutional investors

HMRC have announced that the new capital gains tax (“CGT”) charge on non-residents disposing of UK residential property, due to come into effect in

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 6 Feb 2014

Pension schemes and VAT: the Revenue speaks

After a long silence, HMRC has issued a Revenue & Customs Brief responding to last summer's decision of the Court of Justice of the European Union in

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 6 Dec 2013

Autumn winds blow cold for non residents

The Chancellor announced in his Autumn Statement that he will consult next year on a proposed capital gains tax for non resident investors in UK

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 12 Aug 2013

Exempt landlords beware - new HMRC guidance on storage

Since October 2012 the supply of facilities for storage purposes is subject to VAT, whether or not the landlord has opted to tax. New HMRC guidance

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 25 Jul 2013

The ATED return - what to expect?

Further to our previous Law-Nows (Residential Property Tax and A Three Pronged Attack on High Value Residential Property), the Finance Bill 2013 has

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 3 Jul 2013

VAT: economic reality still reigns

The Supreme Court has delivered its judgment in the case of WHA v HMRC 2013 UKSC 24, denying the tax payer recovery of input tax on a complicated

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 21 Nov 2012

Inter-company pricing policies of multinationals - storm in a coffee cup?

Unprecedented coverage is being devoted to the perceived low levels of corporate tax being paid in the UK by multinationals, and unfavourable parliamentary and public opinion is becoming more polarised on a daily basis.

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 1 Apr 2011

Update: SDLT in Budget 2011

Further to our update of Wednesday more detail regarding the bulk residential purchase relief has been published in the form of draft legislation intended to be included in, and have effect from Royal Assent to, the Finance Act 2011.

Previous page 1 2