Budget

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  • UK Budget 08 March 2017 - overview

    Article

    Submitted: 08 March 2017

    Simmons & Simmons' brief overview of the UK Budget 2017, which was released on 08 March 2017.

  • UK Budget 08 March 2017 - Simmons & Simmons' expert commentary

    Article

    Submitted: 08 March 2017

    Simmons & Simmons' expert commentary on those tax aspects of the 2017 UK Budget, released on 08 March 2017, which are of particular interest to the business community.

  • UK Budget 08 March 2017 - Resources

    Article

    Submitted: 08 March 2017

    Links to external resources relating to the UK Budget 2017, which was released on Wednesday 08 March 2017.

  • Consultation on insurance linked securities: Simmons & Simmons' response

    Article

    Submitted: 19 January 2017

    Simmons & Simmons' response to HM Treasury’s consultation on regulations implementing a new regulatory and tax framework for insurance linked securities to be issued by insurance special purpose vehicles.

  • Use of UK SPVs for insurance linked securities issuance

    Article

    Submitted: 25 November 2016

    The Autumn Statement announced that the UK will introduce a new regime for UK insurance linked securities SPVs subject to the results of a further round of consultation on the tax and regulatory aspects.

  • Autumn Statement 2016: Impact on UK infrastructure

    Article

    Submitted: 24 November 2016

    Juliet Reingold, Partner in our Government Group, summarises and comments on the impact of the Autumn Statement on the Infrastructure Sector.

  • Autumn Statement 2016: tax measures

    Article

    Submitted: 23 November 2016

    A brief overview of the main tax items from the Autumn Statement delivered on 23 November 2016 of interest to the business community.

  • Autumn Statement 2016 - resources

    Article

    Submitted: 23 November 2016

    ​Links to external resources relating to the UK Autumn Statement 2016, which was released on Wednesday 23 November 2016.

  • Extension of UK withholding tax on IP royalties

    Article

    Submitted: 26 July 2016

    The Finance Bill 2016 contains significant changes to the UK tax treatment of royalty payments for intellectual property (IP) rights, which have the potential to create UK withholding tax costs for licensors and/or licensees of IP that did not previously exist.

  • Corporate Crime: Failing to prevent tax evasion

    Article

    Last Reviewed: 22 April 2016 / Submitted: 01 December 2015

    The Autumn Statement confirmed that the Government will legislate to introduce a new corporate crime of failing to take reasonable steps to prevent the facilitation of tax evasion.

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