You are here: Home Legal Topics Tax
Submitted: 11 December 2017
The Government has published a consultation document on the proposed extension of withholding tax to royalty payments connected with the exploitation of UK rights or property, which was announced in the November 2017 Budget.
Last Reviewed: 07 December 2017 / Submitted: 21 March 2017
The Government has released proposals to bring the UK real property income of non-resident companies within the charge to corporation tax.
Submitted: 07 December 2017
The Government has confirmed that it plans to bring non-resident companies within the scope of corporation tax on their UK property related income and gains with effect from April 2020.
Submitted: 06 December 2017
The EU Council has released details of the first EU list of non-cooperative jurisdictions for tax purposes.
Submitted: 05 December 2017
The Luxembourg tax authorities have announced a number of changes to the tax treatment and reporting requirements affecting stock option plans.
Last Reviewed: 04 December 2017 / Submitted: 30 November 2017
The High Court has rejected arguments that pension fund management services either are or should be treated in the same way as exempt supplies of insurance for VAT purposes.
Last Reviewed: 29 November 2017 / Submitted: 07 November 2017
HMRC draft guidance confirms that investment research services will attract VAT post MiFID2 unless they fall within the exemption for fund management services.
Last Reviewed: 28 November 2017 / 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.
Last Reviewed: 28 November 2017 / Submitted: 26 November 2014
HMRC have announced new guidelines on recovery of input VAT by employers in relation to occupational pension schemes and the application of the fund management exemption to defined contribution and personal pension schemes.
Last Reviewed: 28 November 2017 / Submitted: 06 September 2016
HMRC have announced an extension to 31 December 2017 of the transitional period allowing employers to take advantage of the 70:30 basis of recovering input VAT associated with occupational pension schemes.
View our on demand webinar for a roundup of the key business tax aspects of the Budget.
Access the webinar
View our on demand webinar on the changes to taxation of real estate held by non-UK residents and practical steps to take.
Helping you have an informed conversation with your investors about tax.
Find out more
To receive our regular updates and commentary on the latest tax developments, please select "Tax" as a legal topic of interest and select a Daily or Weekly email alert in your profile.
> Update My Profile
London 13 December 2017
London 19 December 2017
View all events
View all training materials
© Simmons & Simmons LLP 2017. All rights reserved. Registered in England & Wales Registered Number OC352713
elexica Limited, CityPoint, One Ropemaker Street, London EC2Y 9SS T: +44 20 7628 2020