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A radical budget with big surprises, as well as much of that was expected.
’Base cost shift’ removed; taxation of managers’ rewards takes another hit.
New legislation will introduce a ‘corporate rescue’ rule, among other things.
In 2014 Egypt introduced a 10 per cent tax charge on the net gain realised on a disposal of shares in a company.
30% female non-execs on German boards; lower penalty for failing to consult a works council in France; mandatory retirement no more in Denmark; all the UK changes; and more.
Construction industry on tenterhooks over the Budget.
Business rates are now a significant expense for most businesses. But a recent test case has resulted in success for GPs seeking to reduce their business rates burden.
Eversheds tax partner warns that EU attempts to provide multilateral tax reform do not include the US.
David McGuirk, partner and rates expert at Eversheds, has commented on potential measures on business rates.
Ben Jones, partner and tax expert at Eversheds, has commented on potential new changes to the UK patent box in yesterday’s Autumn Statement.
Businesses operating in the EU with the benefit of tax ruling consequently need to be aware that tax rulings are currently at the centre of a series of EC state aid investigations.
Ben Jones of Eversheds has commented on moves by the US government to make it harder for companies to use foreign mergers to reduce their US tax bills.
Robin Johnson, head of diversified industrials at Eversheds, has commented on the latest projections for UK manufacturing growth.
Food and drink businesses that have headquarters in Switzerland or commissionaire arrangements are likely to be affected by the changes.
The chancellor has proposed changes to tax reliefs for television programmes and video games that were introduced by the Finance Act 2013.
Eversheds has commented on Littlewoods’ High Court victory over a VAT claim worth more than £1.2bn.
Eversheds tax expert Ben Jones has commented on the taxation measures announced in the 2014 UK Budget.
Eversheds partner Richard New has commented on potential announcements to be made on business rates in the 2014 UK Budget.
Eversheds’ James Batham has said that the British Retail Consortium’s recommendations for overhauling business rates will be welcomed by retailers.
Giles Salmond has said that countries such as Luxembourg are likely to lose out when EU rules on VAT on e-commerce transactions come into force in 2015.