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  • New rules from 6 April 2014 for UK employee share plans weblink

    Briefings | 9 April 2014

    HMRC is introducing new registration and self-certification requirements for both new and existing share plans effective from 6 April 2014.

  • Winding petitions not appropriate for tax assessments subject to appeal weblink

    Briefings | 7 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.

  • Budget 2014: the liberalisation of defined-contribution pensions weblink

    Briefings | 21 March 2014

    The biggest surprises in the chancellor’s budget statement on 19 March 2014 related to pensions.

  • Budget 2014 weblink

    Briefings | 21 March 2014

    Following the 2014 Budget, Taylor Wessing has set out a summary of some of the main announcements.

  • Autumn Statement 2013 weblink

    Briefings | 9 December 2013

    Following the release of the Autumn Statement, Taylor Wessing has summarised some of the main announcements.

  • Anti-abuse measure on indebtedness involving related parties weblink

    Briefings | 1 November 2013

    On 25 September 2013, the French government released the key measures of the draft Finance Bill for 2014 that would have a notable impact on French companies.

  • Corporate debt weblink

    Briefings | 1 November 2013

    HMRC launched a consultation in June 2013 on modernising the taxation of corporate debt and derivative contracts.

  • Employee shareholder status weblink

    Briefings | 1 November 2013

    As from 1 September 2013, companies are now able to enter into employee shareholder agreements with employees.

  • GAAR: the general anti-abuse rule weblink

    Briefings | 1 November 2013

    On 17 July 2013, the UK introduced a new general anti-abuse rule (GAAR).

  • Mandatory transfer pricing documentation weblink

    Briefings | 1 November 2013

    The French Parliament intends to strengthen the transfer pricing documentation requirements.

  • Non-co-operative country or territory list updated weblink

    Briefings | 1 November 2013

    On 21 August 2013, the French Ministry of Finance updated the so-called ‘black list’ for 2013 (the list of non-co-operative countries or territories).

  • France: anti-abuse measure on indebtedness involving related parties weblink

    Briefings | 21 October 2013

    On 25 September 2013, the French government released the key measures of the draft Finance Bill for 2014 that would notably affect French companies.

  • Taylor Wessing sets out summary of UK Budget 2013 weblink

    Briefings | 25 March 2013

    Taylor Wessing has set out a summary of some of the main announcements of the 2013 Budget.

  • Finance Bill 2013: Taxation of high value residential property — Impact for businesses weblink

    Briefings | 31 January 2013

    The draft Finance Bill published last week includes a number of provisions and changes in respect of the taxation of residential properties valued over £2 million (so called “high value” residential properties) which are acquired and owned by companies and certain other nonnatural persons.

  • There’s no place like home - Creative sector tax reliefs weblink

    Briefings | 31 January 2013

    Following the consultation process carried out over the summer months, the Government has confirmed that new tax reliefs for the creative sector – intended to be “the most generous available in the world” - are due to be introduced as part of the Finance Act 2013.

  • SEIS and EIS: Time for reflection weblink

    Briefings | 31 January 2013

    From 6 April 2012, the Seed Enterprise Investment Scheme (SEIS) was introduced enabling certain individual investors to benefit from generous tax reliefs for investing into start up companies.

  • The Patent Box weblink

    Briefings | 31 January 2013

    The UK Government has been keen to improve the UK’s competitiveness in the high-tech arena. This was largely motivated by a string of departures of UK headquartered multinationals from the UK.