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  • Budget 2014: immediate changes for pension schemes weblink

    Briefings | 24 March 2014

    The headline policy from this week’s Budget is that individuals will, from April 2015, have full flexibility in what they do with their DC pension pots.

  • Tax briefing: Non-residents investing in UK property weblink

    Briefings | 29 January 2013

    UK property investment can be highly attractive for overseas investors.

  • Is investment advice exempt from VAT? weblink

    Briefings | 29 January 2013

    The Advocat General (AG) has opined that investment advice provided to an investment fund constituted an activity of management and therefore benefitted from VAT exemption.

  • HMRC: change in policy regarding TOGCs weblink

    Briefings | 29 January 2013

    Following the case of Robinson Family Ltd v HMRC, HM Revenue & Customs have been forced to retreat from their long standing position that the grant of an overriding lease does not amount to a transfer of a going concern.

  • Government announces capital gains tax savings for new employee-owners weblink

    Briefings | 29 January 2013

    On 8 October 2012, the Chancellor of the Exchequer announced plans for the introduction of a new form of employment relationship – the “employee-owner”.

  • Tax: Employee share plans weblink

    Briefings | 29 January 2013

    For both listed and unlisted companies, employee share plans can play a crucial role in the recruitment and retention of employees at all levels within their business, especially since some forms of employee share plan attract tax favourable treatment in the UK.