Mondaq UK: Tax
Shearman & Sterling LLP
On October 26, 2017, the EC announced a formal State aid investigation into a U.K. exemption from U.K. anti-tax avoidance rules for certain transactions by multinational groups, the so-called Group Financing Exemption.
TMF Group
The UK is still an attractive destination for foreign investment, despite the uncertainty brought about by its negotiations to leave the European Union.
Mishcon de Reya
The rise of the gig economy has changed the way we look at the application of technology in traditional marketplaces and has provided many people with the opportunity to supplement their primary income.
Proskauer Rose LLP
HMRC has updated its Employment Income Manual to reflect the changes to the taxation of termination payments (including payments in lieu of notice or PILONs) ...
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
Brodies LLP
The UK Government has announced bold ambitions to be "the first generation to leave the environment in a better state than we found it".
Stephenson Harwood
The last two years have seen an avalanche of new measures designed to tackle offshore tax avoidance so it is perhaps no surprise to see another consultation document published by HMRC.
Brodies LLP
Inheritance tax (IHT) is most commonly encountered on a person's death, although it extends beyond death to lifetime gifts and some other situations. Conceptually it is a tax on the transfer of wealth.
Goodman Derrick LLP
As can be seen, the tax treatment of termination payments arguably gave rise to inequity.
Mishcon de Reya
The guide explains the key features of FICs and how high-net-worth individuals might look to use them to mitigate Inheritance Tax and protect family wealth from divorce.
Mishcon de Reya
In West, an employee was made liable for PAYE/NICs instead of the employer. In Ackroyd, a BBC/personal service company arrangement was treated as one of employment for income tax purposes under IR35.
Clyde & Co
For an internationally mobile employee, establishing whether income from employment is subject to UK income tax is by no means straightforward.
Wright Hassall LLP
Since our first article about the 2019 Loan Charge, we have received a number of enquiries and common issues have appeared.
Brodies LLP
We welcome the intent of the draft instrument in remedying what appears to be an oversight in the LBTT group relief legislation. However, we have concerns over its effectiveness and elements of the drafting.
Mishcon de Reya
Government intervention is not what most founders are typically looking for. But, in The Leap 100 April poll on corporate tax, respondents suggested they were either satisfied ...
ICSA
In December, president Donald Trump pushed through a $1.5 trillion programme of tax cuts for the US.
Brodies LLP
Following the introduction of the new Scottish rates of income tax, which came in to effect on 6 April 2018, it is worth remembering that the powers of the Scottish Government ...
Mishcon de Reya
On 1 April 2018, Land Transaction Tax (LTT) replaced Stamp Duty Land Tax (SDLT) for properties purchased in Wales.
Mishcon de Reya
In recent years, HMRC has increasingly targeted the 'disguised employment' of self-employed people. Its clampdown is targeted at individuals supplying their services ...
TMF Group
In Central America, there are two countries in particular that are engaging with the new transfer pricing landscape.
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Wright Hassall LLP
Since our first article about the 2019 Loan Charge, we have received a number of enquiries and common issues have appeared.
Mishcon de Reya
The guide explains the key features of FICs and how high-net-worth individuals might look to use them to mitigate Inheritance Tax and protect family wealth from divorce.
Wright Hassall LLP
On 8 May 2018, Stephen Lloyd, Liberal Democrat Member of Parliament for Eastbourne, made an Early Day Motion calling for the 2019 Loan Charge (introduced under the Finance Act (No2) 2017) to be amended.
Goodman Derrick LLP
As can be seen, the tax treatment of termination payments arguably gave rise to inequity.
Brahams Dutt Badrick French LLP
Employers everywhere, sharpen your pencils and find your calculators.
Clyde & Co
For an internationally mobile employee, establishing whether income from employment is subject to UK income tax is by no means straightforward.
Reed Smith (Worldwide)
It is almost six months since the new corporate criminal offences (CCOs) for failure to prevent the facilitation of tax evasion came into effect with the enactment of the Criminal Finances Act 2017 (the CFA) on 30 September 2017.
Mishcon de Reya
In West, an employee was made liable for PAYE/NICs instead of the employer. In Ackroyd, a BBC/personal service company arrangement was treated as one of employment for income tax purposes under IR35.
Shearman & Sterling LLP
On October 26, 2017, the EC announced a formal State aid investigation into a U.K. exemption from U.K. anti-tax avoidance rules for certain transactions by multinational groups, the so-called Group Financing Exemption.
Cadwalader, Wickersham & Taft LLP
Adam Blakemore and Catherine Richardson reflect on the development of, and practical considerations associated with, the existing legislation, and provide guidance on some...
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