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Searching Content indexed under Tax Authorities by Wedlake Bell ordered by Published Date Descending.
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1
Autumn Statement: The City Reacts
Emma Loveday commented on the tax elements of the Autumn Statement in an article published in Spear's magazine on 23 November 2016.
UK
28 Nov 2016
2
Why HMRC's New Regime Under CRS Is Bad News For HNWS
The 'unprecedented' amount of data the Revenue will receive from CRS-jurisdictions puts them in a stronger position of power, writes Camilla Wallace.
UK
10 Oct 2016
3
Clampdown On Disguised Remuneration Schemes
Following the statement made by the Chancellor in the Spring 2016 Budget, further changes may be made to legislation to combat what has been commonly termed as 'disguised remuneration'.
UK
22 Jul 2016
4
ROPS This All About? HMRC Goes On The Offensive Against QROPS
Transfers from UK registered pension schemes to QROPS have recently become subject to rigid review by HMRC.
UK
10 Sep 2015
5
Giving With One Hand And Taking With The Other: HMRC Responds To European Court's Rulings On VAT Recovery For Pension Schemes
On 25 November 2014, HMRC issued its long-awaited response to the decisions in PPG Holdings and ATP Pension Services in the form of Revenue and Customs Briefs 43 (2014) and 44 (2014).
UK
9 Feb 2015
6
What Is FATCA?
Entities which are not ‘financial institutions’ but which receive U.S. income or hold U.S. assets also fall into the FATCA regime.
United States
23 Dec 2014
7
Painting Is A Wasting Asset For CGT Purposes
The Court of Appeal handed down its judgment in an interesting case on the scope of the capital gains tax wasting assets exemption.
UK
3 Apr 2014
8
A Change Of Heart…HMRC Changes Its Tack On VAT Recoverability
In our September 2013 eBulletin we reviewed the recent Court of Justice of the European Union's decision in PPG in the light of the Court's earlier decision in the Wheels case.
UK
24 Feb 2014
9
Reduced Lifetime Allowance – Protecting Yourself From The Taxman
The Lifetime Allowance was introduced by the Finance Act 2004.
UK
30 Dec 2013
10
Court Of Appeal Ends Claim And Other Infrastructure Project News
The UK statutory residence test came into effect on 6 April 2013 and for many non-UK residents brings a welcome level of clarification and certainty to the UK rules on residency.
UK
2 Dec 2013
11
The UK Statutory Residence Test
Camilla Wallace, a partner in the Private Client team, and Henry Moss, a senior associate in the team, have written a full and detailed summary of the UK Statutory Residence Test recently published by Westlaw Insight.
UK
25 Oct 2013
12
Disguised Employment? - HMRC Review Of Certain Tax Treatments Of Limited Liability Partnerships And 1890 Partnerships LLP Members
On 20 May HMRC published a consultation document to review two aspects of the current tax treatment afforded to members of Limited Liability Partnerships and 1890 Partnerships.
UK
26 Jun 2013
13
HMRC's Change Of View On Specialty Debts
H M Revenue & Customs has published a change of view on the treatment of specialty debts for inheritance tax purposes which could mean that specialty debts not previously within the scope of IHT, will now be chargeable.
UK
28 May 2013
14
Autumn Statement 2012 - A Hard Road Ahead
In his Autumn Statement delivered on 5 December 2012 in the Commons, Chancellor George Osborne outlined the way ahead along his much vaunted "hard road" to recovery.
UK
14 Dec 2012
15
Key Budget Announcements
The Chancellor presented his Budget on Wednesday 21 March. Some of his announcements and proposals were in line with expectation; others caused more of a stir.
UK
30 Mar 2012
16
Budget 2012
The Chancellor has today presented his Budget. Some of his announcements and proposals were in line with expectation; others caused more of a stir.
UK
26 Mar 2012
17
Are Tourists Being Taxed As UK Residents?
Rupert Kimber had lived and worked in Japan from 1989 until 2005 with only a short interlude between 1994 and 1997 as a result of a UK posting. In July 2005, he and his family visited the UK as they did every year.
UK
19 Mar 2012
18
Non-Domiciled Individuals: The Finance Bill 2012
On 6 December 2011 draft legislation for the Finance Bill 2012 was published containing a number of measures of interest for non-domiciled private clients and those visiting, coming to or leaving the UK.
UK
13 Jan 2012
19
HMRC Clamping Down On Owners Of Bankrupt Businesses
HMRC is leading an increasingly tough stance against owners of businesses that have failed to pay their taxes before going bankrupt, says City law firm Wedlake Bell.
UK
12 Sep 2011
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