Budget

Latest

61 to 70 of 100
  • Budget 2008 – impact on financial services Restricted access

    Article

    Last Reviewed: 14 March 2008 / Submitted: 14 March 2008

    The Budget contained a number of proposals (some new and some already long in the public domain) of relevance to the asset management sector, including an extension of a VAT exemption which may affect some fund managers` VAT recovery position.

  • Budget 2008 – real estate tax Restricted access

    Article

    Last Reviewed: 14 March 2008 / Submitted: 14 March 2008

    This year`s Budget contained a number of tax announcements relevant to the commercial real estate sector. The more important of these announcements are summarised in this article.

  • UK Budget 2008 Restricted access

    Article

    Last Reviewed: 13 March 2008 / Submitted: 13 March 2008

    The UK Budget 2008 was released on Wednesday 12 March 2008. As usual, Simmons & Simmons has provided an overview and expert commentary on those tax aspects of the Budget which are of particular interest to the business community.

  • 2008 Italian Budget – international aspects Restricted access

    Article

    Last Reviewed: 25 January 2008 / Submitted: 25 January 2008

    The 2008 Italian Budget introduces significant new measures into Italian tax law affecting inter alia interest deductibility, dividend taxation, transfers of going concerns and the participation exemption.

  • Clearances and advance agreements Restricted access

    Article

    Last Reviewed: 09 November 2007 / Submitted: 26 June 2007

    HMRC proposals for extending rulings and clearances to any matter of uncertainty on a significant commercial issue and to introduce an Advance Agreements Unit to deal with major inward investment and corporate restructuring projects have been taken forward by the Pre Budget Report document, `Making a difference: clarity and certainty`.

  • UK Pre Budget Report 2007 - Simmons & Simmons Review Restricted access

    Article

    Last Reviewed: 30 October 2007 / Submitted: 09 October 2007

    A review of selected tax measures announced as part of the pre budget report given by the Chancellor of the Exchequer on 09 October 2007.

  • Private equity following the Pre Budget Report Restricted access

    Article

    Last Reviewed: 12 October 2007 / Submitted: 12 October 2007

    The October 2007 Pre Budget Report was keenly awaited by those in the private equity industry expecting significant changes to their tax position (particularly the taxation of carried interest) to be announced. Whilst the Pre Budget Report did not disappoint, and important changes have been announced to capital gains tax and the tax treatment of non domiciled individuals, many in the private equity industry may be relieved that the measures were less draconian than expected.

  • The Budget 2007 - measures affecting funds Restricted access

    Article

    Last Reviewed: 04 April 2007 / Submitted: 26 March 2007

    This year`s Budget contains a number of measures affecting the financial services sector, most notably announcements on the scope of the offshore funds legislation, property authorised investment funds, and extension of the investment manager exemption to carbon trading.

  • UK Budget 2007 Restricted access

    Article

    Last Reviewed: 21 March 2007 / Submitted: 21 March 2007

    The UK Budget 2007 was released on Wednesday 21 March 2007. As usual, Simmons & Simmons are providing an overview and expert commentary on those tax aspects of the Budget which are of particular interest to the business community.

  • UK Budget 2006 - Real Estate Tax Restricted access

    Article

    Last Reviewed: 23 March 2006 / Submitted: 23 March 2006

    A summary of the issues relating to Real Estate resulting from Budget 2006.

61 to 70 of 100