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Nabarro LLP | United Kingdom | 22 Feb 2013

VAT and self storage landlords beware

A change in law to the VAT treatment of self storage supplies potentially has wider application than generally thought: if you let property as VAT


Nabarro LLP | United Kingdom | 21 Feb 2013

VAT, self storage and the application of the capital goods scheme

The Capital Goods Scheme (CGS) provides for the adjustment of the VAT recovered by a business on land or buildings bearing capital expenditure of over


Nabarro LLP | United Kingdom | 15 Feb 2013

Venture capital: Enterprise Management Incentive options

The Enterprise Management Incentive ("EMI") option regime came into effect in 2000. EMI options are intended to assist smaller high-risk companies to


Nabarro LLP | United Kingdom | 29 Jan 2013

LPP: naked self interest replaced by functionality?

In a landmark decision involving the great and the good of the legal world, the Supreme Court has confirmed that legal professional privilege (LPP)


Nabarro LLP | United Kingdom | 14 Jan 2013


In December 2012 HMRC responded to the earlier consultation on the tax treatment of REITs investing in REITs. They announced that they would introduce


Nabarro LLP | United Kingdom | 16 Dec 2011

Chancellor’s Autumn StatementFinance Bill 2012

Among the pensions measures in the Chancellor’s Autumn Statement were the raising of state pension age to 67 between April 2026 and April 2028 (following the Pensions Act 2011 increase to 66 by October 2020), as average life expectancy continues to increase; and proposals on investment in UK infrastructure by pension funds and insurers.


Nabarro LLP | United Kingdom | 29 Nov 2011

Reduction in Lifetime Allowance: HMRC guidance on applying for fixed protection

The Lifetime Allowance is to be reduced from £1.8m to £1.5m on 6 April 2012.


Nabarro LLP | United Kingdom | 28 Sep 2011

Drawdown: guidance for scheme administrators on assessing the MIR

Scheme members wishing to take advantage of the new flexible drawdown arrangements, which allow members to delay securing a pension beyond age 75, need to demonstrate to the Scheme Administrator (usually the trustees) that they have a minimum annual income of at least £20,000 referred to as the Minimum Income Requirement (MIR).


Nabarro LLP | United Kingdom | 28 Sep 2011

The end of DC contracting-out: further guidance from HMRC

HMRC has issued its fourth Countdown Bulletin in the run-up to the abolition of DC contracting-out next April.


Nabarro LLP | United Kingdom | 28 Sep 2011

VAT recovery: the wheels case rolls on

This long-running case was commenced in 2008 by the NAPF and the Wheels Common Investment Fund (which holds £8bn in assets for the Ford, Jaguar and Land Rover schemes) against HMRC for recovery of VAT paid by occupational pension schemes on third-party investment management fees.

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