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Employment update — September 2014: tax simplification review; whistleblowing; and shared parental leave
Wragge Lawrence Graham & Co’s employment specialists discuss the implications of the latest employment law issues and provide action points to help you and your organisation.
Wragge Lawrence Graham & Co’s real-estate experts bring you the latest property law issues and provide action points to help you and your organisation.
If you are regarded as a non-UK resident, you will not have to pay UK income tax on non-UK source income or capital gains tax on both UK and non-UK assets.
The UK has a flexible, secure and transparent property market offering a wide range of investment structures.
HMRC has published a new draft partnership tax manual following the recommendations of the Office of Tax Simplification for a consolidated version of the guidance on partnerships.
John Hayes summarises the changes made and provides advice on the best approach to accommodate those changes.
Anthony Thompson reviews the Budget measures and outlines the proposals for the taxation of gains made by non-residents disposing of UK residential property.
The Taxation (Exchange of Information with Third Countries) (Amendment No. 7) (Jersey) Regulations 2013 came into force on 6 November 2013.
In the case of Mehjoo v Harben Barker, the Court of Appeal overturned the earlier decision of the High Court.
The judge has found that a variation to the general retainer meant Harben Barker was under a duty to recognise Mr Mehjoo’s non-domicile status and the tax advantages that might bring.
A Court of Appeal decisionhas ended the legal uncertainty as to whether claimants who had accepted the maximum amount the Ombudsman can award could then sue in court for the balance of their losses.
HMRC has issued a keenly awaited announcement in response to the CJEU’s ruling in PPG Holdings BV (C-26/12).
On 10 December 2013, HMRC published the 2014 Draft Finance Bill. The new rules will come into effect from 6 April 2014.
This briefing provides an update on the Court of Appeal judgment in BAA Ltd v HMRC  EWCA Civ 112.
Tax support for the UK onshore shale gas industry: an innovative approach to an unconventional fuel reserve
The government is ambitious to support industry in its exploitation of shale gas as a new source of energy supply.
The government will double the amount of tax that local councils in England can retain which is raised from shale gas sites.