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Google has announced a significant reorganisation and the creation of a new holding company named Alphabet Inc. In this update, Shoosmiths consider the reasons why companies may choose to do this.
The existing Living Wage is already higher than the National Living Wage. What’s going on?
One of the main tax advantages for a buyer has been removed.
Expert lawyers at national law firm Shoosmiths comment on these plans and proposals:...
What will the election result mean for British retailers?
Once accepted onto the Registered Traveller scheme they will enjoy relaxed entry requirements such as using ePassports.
Including information on driving checks, fees for intervention and sentencing guidelines for health and safety offences, corporate manslaughter and food safety and hygiene offences.
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.
This article considers market trends that have developed over the last 12 months, as well as developments in law and regulation which will continue to impact lenders in the year ahead.
The Scottish Government has announced revised rates for residential properties under the Land and Buildings Transaction Tax (LBTT).
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.
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.
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.
This is the second of two looks at new measures being introduced by the Revenue to crack down on what it perceives as the use of partnerships for tax avoidance purposes.
The Revenue has announced a number of measures to crack down on what it perceives as the use of partnerships for tax avoidance purposes.