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Searching Content indexed under Tax by Fieldfisher LLP ordered by Published Date Descending.
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1
Virtual Currencies In Luxembourg
The Luxembourg tax authorities published on 26 July 2018, a circular in relation to the tax treatment of income realized by means of virtual currencies ...
Luxembourg
8 Aug 2018
2
Employee Ownership In Architecture
Employee ownership through an employee ownership trust ("EOT") is now established as a proven method of ownership within the architecture sector.
UK
20 Jun 2018
3
Employee Ownership; A Strategy That Fits
A leading expert explains the advantages of employee ownership and the growing interest in the subject
UK
9 Mar 2018
4
Paradis Fiscaux : Le temps des faux-vrais et des vrais-faux
Dans une économie de plus en plus globale, les Etats sont évidemment en concurrence pour attirer les investissements étrangers.
France
9 Feb 2018
5
Doing Business In The UAE - New VAT Rules For 2018 And Their Impact On Franchising
As part of an on-going programme to re-balance the economy away from oil revenues and enhance the UAE's business environment, a new 5% VAT regime came into effect on January 1, 2018.
United Arab Emirates
11 Jan 2018
6
Charity Update - 14 November 2017
Charities must do more to promote diversity on their boards, new research shows
UK
20 Nov 2017
7
UK Residential Owned By Non-Domicilliaries; Unexpected Announcement Of IHT Charges For Lenders And Borrowers
The Government announced in the Summer Budget 2015 that from April 2017 non-UK domiciled individuals will no longer be able to shelter their UK residential property from "IHT"...
UK
28 Mar 2017
8
Franchising In The Middle East: VAT Set To Be Rolled Out Across The Gulf States
Earlier this month, the Saudi Arabian Government approved the Unified Agreement for Value Added Tax ("Unified Agreement").
United Arab Emirates
23 Feb 2017
9
Section 871(M) And US Withholding On Dividend Equivalent Payments On US Equity Derivatives – A View From The UK
Section 871(m) is a US legislative measure that is intended to prevent the avoidance of withholding of US tax on dividends paid by US corporations.
UK
20 Dec 2016
10
Charity Update - 30 November 2016
Northern Ireland's charity regulator opens up its data for third party use as part of a public sector drive towards greater transparency.
UK
5 Dec 2016
11
VAT And Pension Schemes: HMRC Kicks The Can Down The Road
On 5 September 2016, HMRC announced that it was giving itself another year to address some of the difficult issues around VAT on fees charged to pension funds.
UK
12 Sep 2016
12
The Most Competitive Corporate Tax System In The G20…?
"[t]he most competitive corporate tax system in the G20" were the words with which HM Revenue and Customs and HM Treasury launched last October's consultation on the tax deductibility of corporate interest expense.
UK
9 Aug 2016
13
A Golden Age For Employee Ownership?
The new tax exemptions for EOTs introduced in the Finance Act 2014 are working, as intended, to promote the employee ownership business model in all its forms and especially the trust model.
UK
14 Apr 2016
14
Clock Starts Ticking On GMP Revaluation Override
Yesterday marked the end of contracting-out for defined benefit schemes and the start of increased National Insurance contributions for employers and members.
UK
13 Apr 2016
15
VAT Reverse Charge Obligation For Cross-border Electronic Communication Services
On 11 January 2016, the UK government published a new HMRC policy paper in response to the European Commission's consultation on modernising VAT for cross-border e-commerce.
UK
15 Mar 2016
16
Superyachts: VAT Matters!
Picture the scene: you've purchased your dream yacht, had it delivered to your favourite European port, stocked up on your favourite food and invited your closest friends for an intimate cocktail reception and candlelit dinner.
European Union
15 Mar 2016
17
Forms Of Employee Ownership
Employee ownership ('EO') is a successful business model as demonstrated by Arup, the John Lewis Partnership, Swan Morton, Wilkins & Sons (Tiptree Jams) and many other companies.
UK
1 Mar 2016
18
Film Tax Relief
On 2 October 2015 regulations were made confirming that the film tax relief changes announced in the March 2015 Budget, specified 1 April 2015 as the date the tax relief takes effect.
UK
7 Dec 2015
19
HMRC Theatre Tax Relief
On 30 September 2015 HMRC published their long-awaited manual on theatre tax relief ("TTR").
UK
7 Dec 2015
20
Film Distribution Rights
The UT observed that the question of whether a person is trading is essentially a question of fact, and that it should not interfere unless compelled to do so.
UK
7 Dec 2015
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