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Searching Content indexed under Tax by Travers Smith LLP ordered by Published Date Descending.
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Tax On Termination Payments
On 6 April 2018, the way that termination payments are taxed is going to change. Employees will be taxed on notice pay, even where there is no PILON in the contract.
UK
7 Mar 2018
2
Travers Smith On The UK Investment Management Strategy
In the same week in December 2017 as the 'will they/won't they' drama over the announcement on the progress of the first phase of the Brexit negotiations covering the framework for an orderly withdrawal...
UK
27 Feb 2018
3
Debt Buy-Backs: Back On The Menu?
In the wake of the 2007 credit crunch, corporate debt was often trading in secondary markets significantly below par, largely reflecting lender liquidity concerns.
UK
21 Feb 2018
4
Brexit, Air Berlin And The 1.5% Stamp Duty Charge: Reasons To Be Cheerful
It has been settled HMRC practice for some time now that the 1.5% stamp charge set out in FA 1986 in relation to the issue and transfer of UK shares to clearance services and depositaries was restricted by EU law, ...
UK
12 Feb 2018
5
What's Happening In Pensions - December 2017
The Finance Bill has received Royal Assent and is the Finance (No.2) Act 2017. It includes the following pensions provisions, both of which have effect for the current (2017/18) and future tax years.
UK
27 Dec 2017
6
United Kingdom Chapter - The Executive Remuneration Review, Sixth Edition
On 29 March 2017, the Prime Minister, Theresa May, gave the European Council formal notification of the UK's intention to leave the EU.
UK
19 Dec 2017
7
Tax Aspects Of Break Fees
When are break fees appropriate in the context of M&A transactions? And what are the tax consequences of such fees for both parties?
UK
6 Dec 2017
8
What's Happening In Pensions - October 2017
The PPF has published a joint policy statement and consultation on the draft 2018/19 pension protection levy determination and associated documents.
UK
6 Nov 2017
9
The EU Withdrawal Bill: Too Much Power To The Executive?
The European Union (Withdrawal) Bill gives the government very broad powers to amend UK law to take account of Brexit using statutory instruments or SIs (also known as "secondary" or "delegated legislation").
UK
20 Sep 2017
10
Vat And Leases – November 2010
VAT rates have fluctuated over the last 2 years whereas historically they have stayed fairly constant. The standard VAT rate was 17.5% from 1991 until 2008 when, in an attempt to boost the flagging economy, the rate was lowered to 15% between 1 December 2008 and 31 December 2009.
UK
16 Dec 2010
11
Corporate Tax - UK publishes draft Finance Bill 2011
As part of its commitment to reform the tax policy making process, the new UK government had promised to make draft legislation available for comment much earlier than had previously been the case.
UK
14 Dec 2010
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