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HMRC has issued a third consultation document entitled ‘Inheritance tax: a fairer way of calculating trust charges’ on the inheritance tax regime for trusts.
By now, any ‘financial institution’ would need to have had its head in the sand in order not to be aware of the impact of FATCA and its need to comply with this new regime.
This briefing from Macfarlanes presents answers to some of the more frequently asked questions about FATCA.
HMRC’s consultation on implementing a capital gains tax charge on non-residents disposing of UK residential property
The Chancellor announced in the 2013 Autumn Statement that capital gains tax on the disposal of UK residential property would be extended to non-UK residents.
Investment Management Update: FCA expectations for investment managers on dealing commission; and more
The Financial Conduct Authority has published Policy Statement PS 14/7 on changes to the rules on use of dealing commission.
The new ‘salaried member’ rules, which will treat members of an LLP as employees for tax purposes in certain circumstances, came into force on 6 April 2014.
Financial Services Regulatory Update — FCA’s fourth quarterly consultation; FCA thematic review; and approval of final text of UCITS V
The Financial Conduct Authority has published its fourth quarterly consultation (CP14/4) in which it proposes amendments to certain parts of the FCA Handbook.
George Osborne has delivered his fifth Budget speech to the House of Commons, but despite speaking for nearly an hour the result was somewhat underwhelming.
HMRC has published updated guidance on the new ‘salaried member’ rules, the rules that will treat members of an LLP as employees for tax purposes in certain circumstances.
HMRC has published updated guidance on the new ‘salaried member’ rules — the rules that will treat members of an LLP as an employee for tax purposes in certain circumstances.