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New legislation will come into force in April 2015 which will clarify the procedural requirements for share buybacks.
Most people will welcome a reform of the court system that will facilitate a more efficient and cost-effective approach to access to justice, but can such a system actually be delivered?
The European Parliament has set up a special committee to examine whether member states broke EU rules by offering tax breaks to large multinational companies.
The government introduced draft legislation in January 2015 to prevent the use of reductions of capital by target companies using takeover schemes of arrangement.
The Scottish Government has announced revised rates for residential properties under the Land and Buildings Transaction Tax (LBTT).
From 1 January 2015, there will be a major change to the EU VAT rules which will affect businesses established in the EU and that supply digital services to end consumers located in other EU jurisdictions.
What about other payments in addition to basic pay, such as overtime?
The Scottish government has announced the proposed tax rates for its land and buildings transaction tax.
Shoosmiths looks at what it could mean for UK businesses if Scotland decides to become an independent country.
Many landlords hold their properties personally. This means that income received on rental properties is charged at income tax rates of up to 45 per cent.
The government has made a number of changes to enforcement via High Court enforcement officers. The major changes are covered within this article.
Where the conditions are satisfied, the house builder can sell housing developments to RSLs that have progressed beyond the golden brick stage.
Pension law changes from 6 April: new disclosure regulations, auto-enrolment, TUPE transfers and tax limits
The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 come into force on 6 April 2014.
The chancellor has delivered the Budget for 2014. This briefing provides a summary of the main tax points of interest.
Employers would be well advised to review their pay rates to ensure all applicable workers are receiving at least the national minimum wage.
On 24 February 2014, deferred prosecution agreements legislation was finally brought into force in respect of a wide range of criminal conduct.
This article explores profit and loss allocations by partnerships, the special rules for AIFMs and the disposal of assets through partnerships that lead to a tax advantage.
HM Revenue & Customs has proposed to tighten up the rules allowing members of a limited liability partnership to be treated as self employed.
The crucial point about these proposed changes is that they will apply to all EMI options, not just those granted from the dates that the changes have effect.
This briefing contains a summary of the main tax points of interest with draft legislation enacting the proposed changes to be published on 10 December 2013.