We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 5,647

Project Waltz - the last (and only) waltz for Reasonable Expectations?
  • Charles Russell Speechlys
  • United Kingdom
  • August 18 2017

Reasonable Expectations are no more. In IBM and Dalgleish the Court of Appeal overturned the High Court decision which established the principle of


SwissUK Agreement: new court decision on refund
  • Burges Salmon LLP
  • Switzerland, United Kingdom
  • August 17 2017

The recent case of Vrang v HMRC showed that it can be difficult (although still possible) to get charges levied under the SwissUK agreement refunded


HMRC is taking action after the Rangers EBT ruling: issues facing trustees
  • Ogier
  • United Kingdom
  • August 15 2017

Fortified by the recent Supreme Court judgment in favour of HM Revenue and Customs in RFC 2012 Plc (in liquidation) (formerly The Rangers Football


IHT relief on holiday cottages - only available in theory?
  • Burges Salmon LLP
  • United Kingdom
  • August 14 2017

A First Tier Tax Tribunal case on Business Property Relief for IHT on a complex of 8 holiday cottages in Cornwall has confirmed the difficulties in


Tax Talk - Volume 10, No. 2 August 2017
  • Morrison & Foerster LLP
  • European Union, United Kingdom, USA
  • August 11 2017

With the failure of health care legislation to “repeal and replace” the Affordable Care Act, eyes in Washington, D.C. are now turning to tax reform


International Trade Compliance Update - August 2017
  • Baker McKenzie
  • Canada, European Union, OECD, United Kingdom, USA
  • August 11 2017

UN Security Council (UNSC) Resolution 2368 (2017) adopted on 20 July 2017 reiterates its “unequivocal condemnation” of the Islamic State in Iraq and


Agricultural Brief - Summer 2017
  • Birketts LLP
  • United Kingdom
  • August 11 2017

Welcome to the summer 2017 edition of Agricultural Brief and once again it is a tricky time to be writing an introduction. A year ago I was trying to


Pensions round-up JuneJuly 2017
  • DLA Piper LLP
  • United Kingdom
  • August 11 2017

Welcome to the latest edition of DLA Piper's Pensions Round-Up newsletter in which we provide an overview of developments in pension legislation


Trustee Knowledge Update - August 2017
  • CMS Cameron McKenna Nabarro Olswang LLP
  • United Kingdom
  • August 10 2017

The Government has announced that State Pension age is to be increased at a faster rate than previously set. SPA will now increase to age 68 for all


Employee Incentives Update - July 2017
  • Addleshaw Goddard LLP
  • United Kingdom
  • August 10 2017

HMRC updates Fact Sheet on penalties for materially inaccurate tax returns for tax advantaged share plans