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Searching Content indexed under Inheritance Tax by CMS Cameron McKenna Nabarro Olswang LLP ordered by Published Date Descending.
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Relaxation Of Entrepreneurs' Relief Rules For EMI Options From 2013
Further details of the way in which shares resulting from Enterprise Management Incentive ("EMI") options are intended to benefit from entrepreneurs’ relief from 2013 have been published by HM Revenue & Customs ("HMRC").
UK
9 Apr 2012
2
Trustee Knowledge Update - February 2012
Trustees of occupational pension schemes now have a statutory duty to ensure that they have an adequate knowledge and understanding of the legal issues relevant to their scheme.
UK
10 Feb 2012
3
Dividends Or Bonuses?
For several years until 2005, some companies used an arrangement for paying bonuses which involved employees receiving a particular type of share in a UK tax resident company (often specially created for this purpose).
UK
13 Dec 2011
4
Gaines-Cooper: Does HMRC Offer Us Any Guidance?
Wednesday saw the long awaited decision for Robert Gaines-Cooper in the Supreme Court, where the appeal was dismissed by a 4-1 majority.
UK
26 Oct 2011
5
Consultation On UK Tax Domicile And Residence
Following on from the changes announced in the Budget on 23 March 2011 (the "Budget"), the Government has launched its consultation on the reforms to the UK taxation of non-domiciled individuals ("non-doms") and a statutory definition of tax residence and ordinary residence.
UK
22 Jun 2011
6
Tax Legislation Codified
The Parliament of Ukraine has codified all tax legislation by adopting the Tax Code of Ukraine.
Ukraine
20 Dec 2010
7
Latest Pensions Law Developments - Your Quarterly Summary
Trustees of occupational pension schemes now have a statutory duty to ensure that they have an adequate knowledge and understanding of the legal issues relevant to their scheme.
UK
7 Dec 2010
8
Government Proposals On Pensions Tax Relief: The Biggest Shake-Up Since "A" Day?
The Treasury has today announced its formal proposals for restricting pensions tax relief from next April.
UK
15 Oct 2010
9
Budget 2010 - Employee Share Scheme Announcements
The Budget contained four announcements relevant for employee share plans – the most important is on the use of capital gains schemes.
UK
25 Mar 2010
10
UK Residence/Ordinary Residence - How Easy Is It To Escape The UK Tax Net?
The press, over recent weeks and months, has contained unprecedented comment about the tax residence and domicile of several public figures as well as speculation about a possible exodus of talent from the UK as the higher tax rates and less friendly pension deduction and domicile provisions start to bite in the UK.
UK
19 Mar 2010
11
A New Double Tax Treaty Between The United Kingdom And France
Following the treaty rewrite in 2004 which was never ratified, it is something of a relief to report that a new double tax treaty ("DTT") between France and the United Kingdom was signed on 19 June 2008 and finally entered into force last December.
UK
8 Mar 2010
12
Tax Treatment Of Payments To Reduce Contractual Redundancy Rights
The recent case of Colquhoun v HM Revenue & Customs ("HMRC") suggests a payment to reduce an employee's future contractual redundancy rights can potentially be entirely tax-free and does not count towards the £30,000 exemption available on any future termination of employment.
UK
2 Mar 2010
13
The Pre-Budget Report And Pensions Tax Relief For High Earners
As you may be aware, the Treasury's Pre-Budget report provides further detail about the proposed changes to tax relief on high earners’ pensions with effect from 6 April 2011.
UK
4 Jan 2010
14
The Finance Act Comes Into Force
From April 2011, for individuals with income of £150,000 or more, tax relief on pension contributions is to be tapered downwards so that it falls to 20% for those with income over £180,000.
Ukraine
23 Jul 2009
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