Mondaq UK: Tax > Income Tax
TMF Group
Operating in CEE? Here's a summary of the key tax changes coming into effect in Poland, Hungary, Croatia and Ukraine in the new year.
Dixcart
Please note that as a general principle EEA citizens are free to move to other EEA countries. Switzerland is in the Schengen Area and as such EEA citizens can move there and vice versa.
Proskauer Rose LLP
In Oversea Chinese Banking Corporation Ltd v ING Bank NV, the Commercial Court has held that the measure of damages for breach of warranty in a share sale is simply the difference between the amount paid...
Gowling WLG
Many businesses with cross border operations rely on their globally mobile employees to maintain relationships with their overseas customer bases.
Gowling WLG
A change to tax law on 6 April 2019 means that an often-overlooked statutory rule has been lifted; simplifying the tax efficiency of contributions paid to non-HMRC-registered group life assurance schemes.
Hogan Lovells
There have, however, been long-held concerns about non-compliance with the rules by intermediaries.
Withers LLP
On both sides of the Atlantic, government authorities have been engaged in a crack-down on what they view as the ‘mislabelling' of employees as contractors. In the UK
Withers LLP
On both sides of the Atlantic, government authorities have been engaged in a crack-down on what they view as the ‘mislabelling' of employees as contractors.
Proskauer Rose LLP
The Finance Bill 2019 received Royal assent on 12 February 2019 becoming the Finance Act 2019. Among numerous other things,
Withers LLP
The Global Intangible Low-Taxed Income (‘GILTI') regime, enacted as part of Congress's 2017 tax reform initiative, effectively subjects any US citizen, green card holder
Dentons
Stamp Duty Land Tax (SDLT) in England is changing.
Vistra
The first sentence of the paragraph immediately above is consistent with authority on the source of interest, but the second sentence is not.
Wright Hassall LLP
In April 2019, HMRC's Loan Charge will crystallise against anyone who has taken part in a trust based disguised remuneration scheme in the last 20 years ...
Wright Hassall LLP
The Finance (No.2) Act 2017 (FA2), given Royal Assent in November 2017 controversially introduced the ability for HMRC to ...
Dixcart
Liability to UK tax is broadly determined by the application of the concepts of "domicile" and "residence".
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
This issue of Skadden's semiannual Cross-Border Investigations Update takes a close look at recent cases, regulatory activity and other key developments,
TMF Group
The risk of financial non-compliance has more than just financial and reputational consequences. It can also affect your resources, ultimately increasing the cost of doing business.
Gowling WLG
HMRC has changed its policy on how affected pension schemes can satisfy the reporting obligation under Regulation 45 of the Money Laundering, Terrorist Financing and Transfer of Funds Regulations 2017.
Anderson Strathern LLP
The Scottish Finance Secretary, Derek Mackay, presented his 2019-20 Scottish Budget this afternoon
Proskauer Rose LLP
The Finance (No 3) Bill 2018-19 (which will become the Finance Act 2019) was published on 7 November and includes legislation to enact the changes highlighted in our UK Budget blog post (UK Budget Blog).
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Gowling WLG
Many businesses with cross border operations rely on their globally mobile employees to maintain relationships with their overseas customer bases.
Gowling WLG
A change to tax law on 6 April 2019 means that an often-overlooked statutory rule has been lifted; simplifying the tax efficiency of contributions paid to non-HMRC-registered group life assurance schemes.
Proskauer Rose LLP
In Oversea Chinese Banking Corporation Ltd v ING Bank NV, the Commercial Court has held that the measure of damages for breach of warranty in a share sale is simply the difference between the amount paid...
Anderson Strathern LLP
The Scottish Finance Secretary, Derek Mackay, presented his 2019-20 Scottish Budget this afternoon
Asit Mehta & Associates
The Central Board of Direct Taxes issued its final guidelines in January 2017 to determine the Place of Effective Management (POEM) of a company.
Verfides
The UK tax code provides a preferential tax regime for those who are resident but non-UK domiciled. Although considerable changes have been made to the rules in recent years, it still remains a very attractive regime ...
Asit Mehta & Associates
Buying or selling equity shares in India is covered by multiple laws – the Companies Act 2013, SEBI regulations, FEMA regulations, anti-competitive law (on occasion).
Wrigleys Solicitors
HMRC has further updated its guidance on compliance with the legislation of the registration of trusts which had tax liability.
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
This issue of Skadden's semiannual Cross-Border Investigations Update takes a close look at recent cases, regulatory activity and other key developments,
Shepherd and Wedderburn LLP
The tax treatment of employment termination payments changed on 6 April 2018 following amendments to the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) made by the Finance Act 2017.
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