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For the tax year from 6 April 2014, the standard lifetime allowance has reduced from £1.5m to £1.25m.
There are certain pension arrangements that are not set up with the same tax status as registered pension schemes, and so contributions to them do not attract tax relief.
Confirmation that money purchase pension arrangement can be VAT exempt may put further pressure on the UK government
On 13 March 2014, the CJEU confirmed its decision in the case of ATP Pension Services A/S v Skatteministeriet.
HMRC is introducing new registration and self-certification requirements for both new and existing share plans effective from 6 April 2014.
A winding-up petition founded on a tax assessment, which is the subject of an appeal to the Tax Tribunal, should be dismissed or stayed pending the appeal.
The European Commission has given state aid approval to the UK’s video-games tax relief, which was announced in the 2012 Budget.
Taylor Wessing’s private equity group has advised Electra Partners on the acquisition of audio mixing console manufacturer Calrec from D&M Holdings.
The Court of Appeal has handed down its judgment in Mehjoo v Harben Barker. Its decision will come as a relief to tax practitioners and professional advisers.
The biggest surprises in the chancellor’s budget statement on 19 March 2014 related to pensions.
Following the 2014 Budget, Taylor Wessing has set out a summary of some of the main announcements.
As of 1 October 2012, transfers of majority shares in a private limited liability company in Slovakia have become more complicated.
Individuals wishing to protect their pension savings between £1.25m and £1.5m must apply for Fixed Protection 2014 by 5 April 2014.
The Court of Appeal has allowed an appeal by a firm of financial advisers, In Focus Asset Management & Tax Solutions Ltd, against its former clients Mr and Mrs Clark.
Following the Wheels case and the PPG case we now await a further decision on the VAT charges on pension schemes, relating to the case of ATP Pension Service A/S v Skatteministeriet.
Fundraisings of early-stage life science companies can be complicated affairs from the point of view of actually securing the funds from investors in the first place.
Taylor Wessing has acted on behalf of Lord and Lady Tanlaw and their family trusts in relation to the sale of Fandstan Electric Group to New York-listed Wabtec.
Taylor Wessing has been named one of eprivateclient’s Top 25 Most Admired Companies.
New rules that will apply to most businesses have been laid before parliament. These rules will apply to relevant consumer contracts entered into on or after 13 June 2014.
Taylor Wessing has advised HSH Nordbank in connection with the financing of three wind parks located in Burgundy, France, consisting of 13 wind turbines.
Taylor Wessing has advised PA Group on the sale of its full-service weather business, MeteoGroup, to General Atlantic.