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From 6 April 2016 the Annual Allowance for those with ‘adjusted incomes’ over £150k will be reduced down to a minimum of £10k. ‘...
‘Remuneration’ or ‘non-cash benefit’? Big implications for maternity leave.
The Treasury has issued a consultation document that clearly signals its recognition of the value to the UK economy of the private funds sector (including private equity and real estate funds).
Without prejudice communications with a regulator; collateral benefit and negligence; and more.
What new measures will be introduced and their implications for non-UK domiciliaries, both resident and otherwise.
This brochure looks at the tax aspects of buying and owning a property in France in 2015 in line with the most recent tax changes.
Among the questions answered here is – what can employers do about their increased NI costs?
Wragges looks at what is to be in the new government’s legislative programme, what was mentioned in the campaign but has not made it this far and what was done in the Small Business, Enterprise and Employment Act 2015.
The potential issues and planning considerations.
Also; significant rises in the Annual Tax on Enveloped Dwellings.
The defence of illegality – which prevents a claimant from bringing a claim that arises out of its own illegal acts – can’t be used where the company is claiming against its directors.
Principle of the free movement of capital upheld in recent decision.
Wragge Lawrence Graham & Co has ploughed through 10 manifestos to see what the parties are offering for employers, savers and pensioners, and outlines the key issues in this briefing.
Several modifications to enterprise tax reliefs were announced in the 2015 Budget. Wragges explores the proposed changes and what they mean to investors and qualifying companies.
After the amendment to the Franco-Luxembourg tax treaty of September 2014 it is the turn of the Franco-German tax treaty, with an amendment concluded on 31 March.
Last year there were positive and interesting developments regarding French capital gains tax applicable to non-French tax residents. News that these developments are now confirmed will be welcomed by many.
A new tribunal case throws fresh light on the need to take a careful and considered approach to real estate dealings – and not to rely on an overly-mechanistic interpretation of VAT law and HMRC guidance.
Coming into effect on 6 April are two key pieces of primary legislation that will be pivotal to the flexibility of pensions. This alert outlines the key aspects of the legislation.
This update sets out a brief overview of the issues, focusing primarily on DB schemes, but at the end also briefly considers the changes that have arisen for DC schemes.
The Budget statement delivered on 19 March 2014 promised some of the most radical changes to pension savings for a generation. Are you ready?