Tax

Latest

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  • Defined benefit pension schemes: employer input VAT

    Article

    Submitted: 30 March 2015

    HMRC have released further guidance in relation to input VAT recovery in relation to pension schemes, dealing specifically with the recovery of input VAT by an employer in relation to a defined benefit scheme.

  • Using trading losses after a takeover

    Article

    Submitted: 30 March 2015

    Mark Watterson analyses the First-tier Tribunal decision in Leekes Ltd and suggests that while the case appears to offer opportunities for a profitable company to achieve tax savings through acquiring the trades of loss-making companies, potential buyers should exercise caution.

  • Next steps to counter tax evasion and avoidance

    Article

    Submitted: 24 March 2015

    The Government has released a document highlighting its track record in tackling tax evasion and tax avoidance and setting out its plans for even tougher measures to tackle evasion and avoidance in the future.

  • Cayman FATCA portal open for registration

    Article

    Last Reviewed: 25 March 2015 / Submitted: 23 March 2015

    The Cayman Islands has opened its online Automatic Exchange of Information Portal to enable “reporting” Cayman Islands financial institutions to register by the deadline of 30 April 2015 for US and UK FATCA purposes.

  • Diverted Profits Tax update

    Article

    Submitted: 20 March 2015

    HMRC has released details of limited changes to be made to the controversial diverted profits tax to be included in the Finance Bill 2015.

  • French Real Estate held by LuxCo and the changes in the French-Luxembourg double tax treaty

    Article

    Submitted: 19 March 2015

    Foreign investors should investigate tax efficient structuring of acquisitions, holdings and disposals of French real estate before 31 December 2015 in advance of changes to the France-Luxembourg double tax treaty.

  • UK Budget 2015 - Overview

    Article

    Submitted: 18 March 2015

    Simmons & Simmons' brief overview of the UK Budget 2015, which was released on 18 March 2015.

  • UK Budget 2015 - Simmons & Simmons' expert commentary

    Article

    Submitted: 18 March 2015

    Simmons & Simmons' expert commentary on those tax aspects of the 2015 UK Budget, released on 18 March 2015, which are of particular interest to the business community.

  • UK Budget 2015 - Resources

    Article

    Submitted: 18 March 2015

    Links to external resources relating to the UK Budget 2015, which was released on Wednesday 18 March 2015.

  • EU Commission presents tax transparency package

    Article

    Submitted: 18 March 2015

    The EU Commission has announced plans for automatic exchange of cross-border tax rulings between Member States as part of a Tax Transparency Package.

1 to 10 of 1134