Mondaq UK: Tax
Dentons
The Court of Justice of the European Union (CJEU) issued two important judgments regarding abuse presumptions in relation to dividend distributions by French and German companies...
Withers LLP
The Council on Foundations in the US has warned that the new US tax legislation changes will result in a decrease of $16 – $24 billion in charitable giving every year.
Shepherd & Wedderburn
Land and Buildings Transaction Tax (LBTT) is a tax on property transactions in Scotland, and applies to purchases of both residential and commercial properties, and leases of commercial premises granted on or after 1 April 2015.
Baker & Partners
Important changes were made to the UK's deemed domicile regime in 2017. These complex new rules pose yet another set of challenges for offshore trustees of trusts with UK resident, deemed UK domicile settlors. While most hope to avoid the new tainting regime for so called ‘protected settlements', given the ease with which a trust can be tainted, and the potentially calamitous tax consequences of a tainting event, this is an area of high risk for trustees.
Taylor Vinters
With the end of the tax year not far away, now is a particularly good time to review your estate planning. This is an ideal opportunity to ensure your estate is structured as efficiently as possible ...
Brodies LLP
If you are a tenant under a Scottish lease which is subject to Land and Buildings Transaction Tax (LBTT), the Scottish almost-equivalent to SDLT, you may have a duty to submit further LBTT returns throughout the duration of the lease
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
Deloitte
Sitting in the House of Commons to talk about the impact of Brexit is not my typical Tuesday afternoon.
Travers Smith LLP
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, ...
Withers LLP
Despite the fact that inheritance tax (IHT) affects only 3.4% of UK estates, Chancellor Philip Hammond has the IHT regime in his sights.
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues.
Ruchelman PLLC
Companies and financial institutions are not liable for inheritance tax and therefore do not face additional tax.
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues
Withers LLP
With the most significant US tax reform in over 30 years signed into law in December and most of the provisions taking immediate effect from January 1st 2018 ...
Deloitte
The deadline for 2016/17 tax returns is only days away. Those who are self-employed, receive rental or savings income over certain limits, or who have made capital gains over the annual exemption ...
Proskauer Rose LLP
The ECJ has confirmed that consideration for VAT purposes should be reduced by any discount applied, regardless of who benefited from the discount.
Deloitte
Over 11 million people need to file Self Assessment tax returns each year in the UK before the 31 January deadline.
Withers LLP
Federal law: On December 22, 2017 the President signed into law legislation that represents the most sweeping tax reform in decades (the "Act"), and generally takes effect on January 1, 2018.
Mishcon de Reya
The Chancellor delivered his Autumn Budget on 22nd November, setting out the Government's tax policy for the next fiscal period.
TMF Group
Reporting harmony: educating organisations on the new common reporting standard requirements in Asia Pacific.
Most Popular Recent Articles
Deloitte
Companies operating share plans globally need to keep up to date with the tax and legal issues around the world, so that they can remain compliant.
BCL Solicitors LLP
John Binns discusses the introduction of complex new offences in the Criminal Finances Act 2017, aimed at putting pressure on businesses to stop those who help others evade tax.
Baker & Partners
Important changes were made to the UK's deemed domicile regime in 2017. These complex new rules pose yet another set of challenges for offshore trustees of trusts with UK resident, deemed UK domicile settlors. While most hope to avoid the new tainting regime for so called ‘protected settlements', given the ease with which a trust can be tainted, and the potentially calamitous tax consequences of a tainting event, this is an area of high risk for trustees.
Taylor Vinters
With the end of the tax year not far away, now is a particularly good time to review your estate planning. This is an ideal opportunity to ensure your estate is structured as efficiently as possible ...
Withers LLP
The Council on Foundations in the US has warned that the new US tax legislation changes will result in a decrease of $16 – $24 billion in charitable giving every year.
Withers LLP
Despite the fact that inheritance tax (IHT) affects only 3.4% of UK estates, Chancellor Philip Hammond has the IHT regime in his sights.
Deloitte
Sitting in the House of Commons to talk about the impact of Brexit is not my typical Tuesday afternoon.
Brodies LLP
If you are a tenant under a Scottish lease which is subject to Land and Buildings Transaction Tax (LBTT), the Scottish almost-equivalent to SDLT, you may have a duty to submit further LBTT returns throughout the duration of the lease
Wright Hassall LLP
For those affected, the Finance (No. 2) Act 2017 contains some of the most significant changes to tax legislation in recent memory (the 2019 Loan Charge).
Smith & Williamson
Welcome to Tax update, which provides a round-up and explanation of the latest tax issues
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