07/18/2024
The terms of the contract in which the R&D is contracted out by a business and undertaken by another party will be important to that business claiming tax relief for the costs of the contracted out R&D.
07/08/2024
A new tax risk has also come into focus.
07/05/2024
A final target of Labour's tax plans are private equity managers who receive carried interest.
07/03/2024
Not all member states will be required to implement this measure.
07/02/2024
It is for the Romanian regional court to apply the CJEU’s case law to the circumstances in the Adient case to determine the outcome of that dispute.
07/02/2024
Rectification is usually pursued through an application to the High Court
06/24/2024
To vote in a General Election while resident outside the UK, an individual must be aged 18
06/14/2024
The manifesto is silent in relation to capital gains tax and we consider that there is scope for the rate of capital gains tax to be increased, but this not mentioned in the manifesto.
06/14/2024
Eligible men born after 5 April 1951 and women born after 5 April 1953, have until 5 April 2025 to pay voluntary National Insurance contributions
06/11/2024
A total of 153 transfer pricing cases were settled during the year running to 31 March 2023.
06/11/2024
Due to delays in issuing, HMRC had changed the date of compliance with the tribunal-approved information notice.
06/10/2024
A round up of the Simmons & Simmons insights on VAT developments over the last month.
06/06/2024
A provision in the draft bill sets out the obligations for the Luxembourg company reducing its share capital
05/30/2024
One area of variation suggested is HMRC’s powers for value added tax (VAT) and other indirect taxes.
05/28/2024
This will be particularly relevant for businesses in certain sectors where Irish Revenue is likely to closely scrutinise the relationships with workers going forward.
05/24/2024
This briefing summarises some of the main unapproved share option schemes available to companies in Ireland.
05/17/2024
Robotham was commenting after HMRC issued promotional material titled ‘Help with football agents' fees and dual representation contracts
05/14/2024
Arrangements entered into to enable a group to utilise trapped losses more quickly had an unallowable purpose.
05/10/2024
New IRS Revenue Procedure Changes Ruling Practice for Retained Stock and Securities, Tax-Free Stock-for-Debt Exchanges and Debt Securities-for-Debt Exchanges
04/26/2024
The $1 million non-principal residence exclusion would be eliminated entirely.