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Searching Content from UK indexed under Tax ordered by Published Date Descending.
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1
Court Of Appeal Reaffirms Strict Approach To Interpreting Contractual Claim Notifications
The Court of Appeal has held that a letter sent by a party to a share purchase agreement did not constitute a notice of a claim under tax covenants in the agreement.
UK
23 Aug 2019
2
Funds Take Note: Puerto Rico's New Incentives Code Is Now In Effect
The Incentives Code effectively consolidates all tax incentives available for different economic activities in a single code.
UK
21 Aug 2019
3
Are AIM Shares Eligible For Business Relief?
For those advising within this space, it would be instructive to undertake a full examination of the document.
UK
16 Aug 2019
4
HSBC Is Paying Hundreds Of Millions To Settle Tax Fraud Allegations
HSBC is paying hundreds of millions to settle tax fraud allegations. Nicola Sharp of business crime solicitors Rahman Ravelli says it is not the first such case – and is unlikely to be the last.
UK
14 Aug 2019
5
Taking AIM: How To Identify The Right AIM IHT Manager For Your Needs
In article, it is my pleasure to announce the publication of the inaugural edition of MJ Hudson Allenbridge's AIM IHT Spotlight Report.
UK
13 Aug 2019
6
Extension Of IR35 To The Private Sector, Part 15 – Feeling The Draft
Last month the government published both the results of its latest consultation on IR35 and the draft legislation.
UK
13 Aug 2019
7
Corporate Tax Comparative Guide
Corporate Tax Comparative Guide for the jurisdiction of UK, check out our comparative guides section to compare across multiple countries
UK
13 Aug 2019
8
The Charity Tax Commission Publishes Recommendations To Increase The Effectiveness Of Charitable Tax Reliefs
The Charity Tax Commission has published its report into the tax reliefs available to charities, currently worth approximately £5 billion a year
UK
8 Aug 2019
9
Opinions Of The Advocate General
In Infohos (C-400/18), the Advocate General considered what conditions Member States are allowed to impose on the availability of the cost-sharing group exemption
UK
7 Aug 2019
10
Court of Justice of the European Union - August 5, 2019
In the Chancellor, Masters and Scholars of the University of Cambridge (C-316/18) the CJEU was asked whether the taxpayer should be allowed to recover input tax
UK
7 Aug 2019
11
Changes To UK Capital Gains Tax
Since April 2019, the new rules regarding capital gains tax have been implemented in UK.
UK
6 Aug 2019
12
New UK Guidance On Reclaiming Import VAT
The UK's HM Revenue & Customs has recently released new policy guidance on the appropriate steps for the deduction of VAT on the import of goods into the UK.
UK
2 Aug 2019
13
Opportunity Or Mirage? Qualified Opportunity Zones And Cross-Border Investors
The United States Congress enacted the ‘Qualified Opportunity Zone' (‘QOZ') regime in 2017 as part of its broad package of US federal tax reform legislation.
UK
2 Aug 2019
14
The UK Trust Register – Do You Need To Register?
The requirement to register a UK resident trust or a non UK resident trust that owns UK assets or has UK source income has been in place since January 2018.
UK
2 Aug 2019
15
Before The Dst Settles: United Kingdom Pushes Ahead With Digital Services Tax
On Thursday 11 July 2019, the UK government confirmed that it will bring forward legislation for a new Digital Services Tax (DST) to take effect from April 2020.
UK
31 Jul 2019
16
Tax Complications
I own a flat which I rent out to a tenant. I'd like to give the flat to my son so he can manage the property and benefit from the profits of the tenancy.
UK
30 Jul 2019
17
Digital Services Taxes May Violate Investment Treaty Protections
Recent tax measures adopted, or contemplated, by States which target foreign investors may violate investment treaty obligations, including national treatment, and fair and equitable treatment obligations.
Worldwide
30 Jul 2019
18
Draft IR35 Legislation Published Along With HMRC's Response To The Consultation Earlier This Year
HMRC has published draft IR35 regulations (to come into effect on 6 April 2020) and a summary of the responses received during the consultation process.
UK
30 Jul 2019
19
New And Updated Standard Form Contracts (UK Construction Focus)
Our latest round-up of new and amended standard form construction contracts.
UK
29 Jul 2019
20
Limitation And Tax Advice - Not A Simple Matter Of Counting Years
A recent judgment in Evans v PricewaterhouseCoopers LLP [2019] considers the question of when a limitation period runs in circumstances where tax liability is contingent on a future event...
UK
29 Jul 2019
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