LEXISNEXIS_ICON4_SIGNIN Contact us
Sign-in LEXISNEXIS_ICONS_SUPPORTHelp

Internationally mobile employees

View Tax by content type:

News
Practice notes
Precedents
Q&As

Latest Tax News

Tax weekly highlights—23 June 2022

Tax weekly highlights—23 June 2022

The following Tax news provides comprehensive and up to date legal information on Tax weekly highlights—23 June 2022

Split contract scheme notifiable under DOTAS (HMRC v AML Tax (UK) Ltd)

Split contract scheme notifiable under DOTAS (HMRC v AML Tax (UK) Ltd)

The following Private Client news provides comprehensive and up to date legal information on Split contract scheme notifiable under DOTAS (HMRC v AML Tax (UK) Ltd)

FTT applies Agbabiaka judgment and seeks taxpayer’s consent to proceed without his attendance (Medhurst v HMRC)

FTT applies Agbabiaka judgment and seeks taxpayer’s consent to proceed without his attendance (Medhurst v HMRC)

The following Private Client news provides comprehensive and up to date legal information on FTT applies Agbabiaka judgment and seeks taxpayer’s consent to proceed without his attendance (Medhurst v HMRC)

UT considers whether provision of sports and leisure facilities by a local authority is a business activity (HMRC v Chelmsford City Council)

UT considers whether provision of sports and leisure facilities by a local authority is a business activity (HMRC v Chelmsford City Council)

The following Local Government news provides comprehensive and up to date legal information on UT considers whether provision of sports and leisure facilities by a local authority is a business activity (HMRC v Chelmsford City Council)

Featured Tax content

Direct tax treatment of damages and compensation payments

Direct tax treatment of damages and compensation payments

Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...

The double taxation treaty passport scheme (DTTP scheme)

The double taxation treaty passport scheme (DTTP scheme)

The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...

Tax incentives for individuals investing in AIM companies

Tax incentives for individuals investing in AIM companies

Tax incentives for individuals investing in AIM companiesVarious tax incentives are available to individuals investing in unlisted shares and...

Partnerships and VAT

Partnerships and VAT

Partnerships and VATA general partnership is treated, for VAT purposes, as though it were a separate taxable person.This note is about:•the nature of...

Practice notes

Partnership losses

Partnership lossesThis Practice Note is about the calculation and use of losses (other than capital losses) made by general partnerships, limited...
Read More >
16th Nov
Practice notes

Capital gains for connected persons

Capital gains for connected personsThe capital gains legislation includes specific provisions for persons who are connected with one another. These...
Read More >
16th Nov
Practice notes

Taxation of trading profits—basis, receipts and deductions

Taxation of trading profits—basis, receipts and deductionsOnce a company has established that it has a trade (for which see Practice Note: What is a...
Read More >
16th Nov
Practice notes

Directive for administrative cooperation in the field of taxation (DAC)—FAQs

Directive for administrative cooperation in the field of taxation (DAC)—FAQsWhat is the directive for administrative cooperation (DAC)?In 2011, the...
Read More >
Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 16th Nov
Practice notes

Taxation of general partnerships

Taxation of general partnershipsThis Practice Note is about the tax treatment of a general partnership formed under English law (as opposed to a...
Read More >
16th Nov
Practice notes

Disguised investment management fee rules

Disguised investment management fee rulesThis Practice Note describes the tax code applicable to fund managers—the disguised investment management fee...
Read More >
Produced in partnership with Emily Clark of Travers Smith 19th Apr
Practice notes

Wales: Land transaction tax (LTT)—particular transactions and taxpayers

Wales: Land transaction tax (LTT)—particular transactions and taxpayersLand transaction tax (LTT) replaced stamp duty land tax (SDLT) in Wales with...
Read More >
Produced in partnership with Andrew Evans 19th Apr
Practice notes

SDLT—notifiable transactions

SDLT—notifiable transactionsThis Practice Note considers the steps to take in relation to SDLT once it is established there is a chargeable...
Read More >
16th Nov
Practice notes

Non-statutory clearances

Non-statutory clearancesCoronavirus (COVID-19): HMRC are unable to accept non-statutory clearance applications made by post due to COVID-19....
Read More >
16th Nov
Practice notes

What is interest?

What is interest?Interest is an important concept in UK tax law. Specifically, an obligation to withhold UK income tax applies to payments of certain...
Read More >
16th Nov
Practice notes

The Budget and Finance Bill process

The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
Read More >
16th Nov
Practice notes

Stamp duty reliefs

Stamp duty reliefsFORTHCOMING CHANGE relating to electronic stamping becomes permanent on 19 July 2021: With effect from 19 July 2021, the electronic...
Read More >
16th Nov
Practice notes

SDLT—common lease transactions

SDLT—common lease transactionsThis Practice Note provides an overview of the stamp duty land tax (SDLT) treatment of the following common lease...
Read More >
16th Nov
Q&As

In a liquidation demerger involving a hive-up of assets to a ‘Liquidation Holdco’, does a capital gains degrouping charge arise?

In a liquidation demerger involving a hive-up of assets to a ‘Liquidation Holdco’, does a capital gains degrouping charge arise?The capital gains...
Read More >
16th Nov
Practice notes

Tax controversy—Japan—Q&A guide

Tax controversy—Japan—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to tax controversy in Japan published as part of the...
Read More >
16th Nov
Practice notes

What is a rights issue?

What is a rights issue?This practice note explains what a rights issue is.For more information on the corporate law aspects of rights issues,...
Read More >
16th Nov

Popular documents

Hearsay evidence in civil litigation

Hearsay evidence in civil litigation

Hearsay evidence in civil litigationThis Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.This Practice

Judicial review—time limits and the pre-action protocol

Judicial review—time limits and the pre-action protocol

Judicial review—time limits and the pre-action protocolWhen considering whether and how to bring a claim for judicial review, the first step is to consider whether judicial review is be an appropriate means of addressing the issues raised by the case at hand. For further guidance, see Practice Note:

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Nuisance and the rule in Rylands v Fletcher—common law liability for pollution

Private nuisancePrivate nuisance is an unlawful interference with a person's use or enjoyment of land or some right over or in connection with it. Interference must be unreasonable, and may be caused, eg by water, smoke, smell, fumes, gas, noise, heat or vibrations. Where the defendant has not

Highways, street works and statutory undertakers

Highways, street works and statutory undertakers

Highways, street works and statutory undertakersCoronavirus (COVID-19): This Practice Note contains guidance on matters that have temporarily been altered to assist in the management of the coronavirus (COVID-19) pandemic. For further information, see: Traffic Orders Procedure (Coronavirus)