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532 results found

Article

Allen & Overy LLP | United Kingdom, European Union | 11 Mar 2019

Pensions: what’s new this week 11 March 2019

Welcome to your weekly update from the Allen & Overy Pensions team, bringing you up to speed on all the latest legal and regulatory developments in

Article

RPC | United Kingdom | 31 Jan 2019

VAT update - January 2019

In this month's update we report on (1) refunds of VAT in the UK for non-EU businesses; (2) changes to the VAT treatment of retained payments; and (3)

Article

DLA Piper | United Kingdom, Global | 7 Jan 2019

The anti-avoidance framework in the United Kingdom

A structured guide to the anti-avoidance framework in the United Kingdom

Article

Boyes Turner LLP | United Kingdom | 23 Apr 2018

Taxation of Termination and Injury to feelings awards

Possibly not the most exciting subject, but one that has taken on greater importance since 6 April 2018 because the rules have changed. The aim of the

Article

Proskauer Rose LLP | United Kingdom | 21 Jun 2017

Capital gains tax deductions

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

Article

Shoosmiths LLP | United Kingdom | 16 Jun 2017

National Minimum Wage: retailers under the spotlight

HM Revenue & Customs (HMRC) is responsible for enforcing the National Minimum Wage (NMW). Press and anecdotal reports suggest it is particularly

Article

RPC | United Kingdom | 29 Sep 2016

Revenue & Customs Brief 14 (2016) - deduction of VAT on pension fund management costs following the Court of Justice of the European Union’s decision in PPG Holdings

Following the decision of the Court of Justice of the European Union in PPG Holdings BV, HMRC issued Revenue and Customs Brief 43 (2014) which

Article

Addleshaw Goddard LLP | United Kingdom | 30 Aug 2016

Consultation on limiting tax advantage for benefits in kind provided via salary sacrifice schemes

On 10 August 2016 HMRC published a consultation on salary sacrifice for the provision of benefits in kind. The consultation seeks views on limiting

Article

Brodies LLP | United Kingdom | 8 Aug 2016

HMRC reigns Supreme: Court dismisses attempt to recover VAT paid on viability report

Supreme Court dismisses attempt by borrower to recover VAT paid on fees incurred preparing a strategic review of its distressed business where report

Article

Weil Gotshal & Manges LLP | United Kingdom, OECD, European Union | 4 Aug 2016

UK Tax Update: It’s not all about Brexit!

There has rightly been a great deal of attention paid to the UK’s decision to leave the EU and what that may mean from a business (including tax)

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