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152 results found

Article

Collyer Bristow LLP | USA, United Kingdom | 19 Apr 2018

Crypto Divorces

With fortunes being won and lost in the space of months, cryptocurrencies are on everyone's minds and it is inevitable that they are going to form a

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 11 Oct 2011

Debt for equity swap

What a difference a year makes.

Article

Bedell Cristin | Guernsey, Jersey | 18 Aug 2011

CISX listing - a cost effective way to make AIM shares eligible for ISAs

The Alternative Investment Market is not designated as a "recognised stock exchange" by HM Revenue & Customs and therefore shares traded on AIM cannot be held in a stocks and shares Individual Savings Account.

Article

Dorsey & Whitney LLP | United Kingdom | 4 Feb 2010

CFC discussion document 26 January 2010

On 26 January 2010, HMRC published a discussion document outlining proposed reform of the CFC rules, with the intention of legislating in FA 2011.

Article

Norton Rose Fulbright | United Kingdom | 30 Apr 2009

Proposed changes to lease accounting rules

The International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) have published a joint discussion paper entitled Leases: Preliminary Views, seeking public comments on the proposed new lease accounting standards.

Article

Bird & Bird | United Kingdom | 15 Sep 2008

EMI - are you missing out?

HMRC figures show only a small minority of companies on the full list or traded on AIM have taken advantage of the great tax breaks offered by EMI.

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