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70 results found

Article

Shepherd and Wedderburn LLP | United Kingdom | 5 Mar 2018

The Autumn 2017 Budget has changed the VCT investment landscape

The Autumn 2017 Budget has changed the venture capital trust (VCT) investment landscape, introducing changes to the regime designed to restrict VCT

Article

Shepherd and Wedderburn LLP | United Kingdom | 29 Nov 2017

Budget analysis: What impact will the changes to personal taxation have?

At the end of the day, budgets always reflect the political climate of the country. The Chancellor is a member of a government unable to command a

Article

Shepherd and Wedderburn LLP | United Kingdom | 22 Nov 2017

HMRC confirms final policy on VAT for pension schemes

Following several years of uncertainty and a number of announcements, HMRC has confirmed that it will make no change to its existing policy on the

Article

Shepherd and Wedderburn LLP | United Kingdom | 2 Nov 2017

Employer's Compliance Guide General Data Protection Regulation

The General Data Protection Regulation (GDPR) will come into effect in the UK in May 2018 and will cause fundamental changes to the UK's data

Article

Shepherd and Wedderburn LLP | United Kingdom | 12 Oct 2017

The shift in public attitudes to business and personal ethics

In the 1990’s the likes of Robert Maxwell was rightly held in low esteem after he plundered the pension funds of companies which he controlled. This

Article

Shepherd and Wedderburn LLP | United Kingdom | 19 Sep 2017

New Corporate Criminal Offence: Preventing the facilitation of tax evasion

The Act contains two new corporate criminal offences of failure to prevent criminal facilitation of tax evasion, both in the UK and overseas. They

Article

Shepherd and Wedderburn LLP | United Kingdom | 3 May 2017

Fraud in football: HMRC dawns raids

HMRC has searched the premises of a number of football clubs based in the north east and south east of England as a result of suspected £5m income tax

Article

Shepherd and Wedderburn LLP | United Kingdom | 23 Mar 2017

New rules now allow pension advice payments from DC and hybrid pension pots

Regulations have been passed which will, from 6 April 2017 and where scheme rules allow, permit payments of up to £500 from members’ DC and hybrid

Article

Shepherd and Wedderburn LLP | United Kingdom | 21 Feb 2017

New rules for personal service companies: are you affected?

From 6 April 2017, payments made to personal service companies (PSCs) for work done by individuals for public sector organisations will have to be

Article

Shepherd and Wedderburn LLP | United Kingdom, European Union | 13 Sep 2016

HMRC Update: VAT on Investment Management Costs - Transition Period Extension

HMRC have once again extended the transitional period relating to the recovery of VAT on investment management costs. The period had already been

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