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Article

Herbert Smith Freehills LLP | United Kingdom | 20 Mar 2014

Budget 2014 - a budget for makers, doers and savers

The Chancellor of the Exchequer yesterday handed down his 2014 Budget. He described it as a Budget for "makers, doers and savers". Certainly, there

Article

Herbert Smith Freehills LLP | United Kingdom | 11 Apr 2013

HMRC confirm EU listed ZDPs should not be caught by the new disguised interest rules

The draft Finance Bill 2013 includes a new "disguised interest" regime for income tax. In broad terms, disguised interest arises where a person

Article

Herbert Smith Freehills LLP | United Kingdom | 25 Mar 2013

Budget 2013: promoting the UK funds industry as best in class

The Chancellor's Budget rhetoric emphasised the UK's commitment to being a world leader in the asset management sector: the Chancellor stating that

Article

Herbert Smith Freehills LLP | United Kingdom | 3 Mar 2011

Government responds to private equity concerns over new offshore fund rules

HMRC has recently published draft regulations to amend the newly revised UK offshore funds tax regime.

Article

Herbert Smith Freehills LLP | United Kingdom | 27 Jan 2011

Offshore fund rules

Although the new UK offshore fund tax rules took effect from 1 December 2009, in reality it was during calendar year 2010 that existing offshore vehicles and vehicles coming to launch had to grapple with the new definition of an "offshore fund" for UK tax purposes.

Article

Herbert Smith Freehills LLP | United Kingdom | 21 Dec 2010

The long and short of it: government publishes in draft form Finance Bill 2011 and other Consultation Papers

We have ploughed through the reams of provisions and consultations to give you in this briefing a 'what you need to know summary guide to the announcements affecting business taxation'.

Article

Herbert Smith Freehills LLP | United Kingdom | 7 Dec 2010

The Government makes key announcements on anti-avoidance measures

Yesterday, the Government launched a 'study programme' to establish whether an effective General Anti-Avoidance Rule (GAAR) could be developed to form part of the UK tax system.

Article

Herbert Smith Freehills LLP | United Kingdom | 22 Jun 2010

Emergency Budget June 2010

Today's Budget delivered by the Chancellor of the Exchequer is peppered with good and bad news for individual and business taxpayers alike.

Article

Herbert Smith Freehills LLP | United Kingdom | 29 Apr 2010

Budget measures included in the Finance Act 2010

The Chancellor of the Exchequer handed down his Budget on 24 March 2010 and the Finance Act received Royal Assent on 8 April 2010.

Article

Herbert Smith Freehills LLP | United Kingdom | 29 Apr 2010

Gaines-Cooper decision UK tax residence for individuals

The recent decision of the Court of Appeal in Gaines-Cooper (R (on the application of (1) Robert John Davies (2) Michael John James) v Revenue & Customs Commissioner: R (on the application of Robert Gaines- Cooper) v Revenue & Customs Commissioners 2010 EWCA Civ 83) has attracted a great deal of publicity.

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