Showing 111 - 120 of 158 matches filtered by 'Tax - VAT', 'Articles'
  • Hoping for closure

    United Kingdom 26.05.2016

    The procedural requirements for issuing a valid closure notice in relation to an HMRC enquiry have been considered by a higher court for the first time...

  • FATCA and CRS – New HMRC Guidance

    United Kingdom 12.05.2016

    HMRC has now published in final form its International Exchange of Information Manual (‘IEIM’). The IEIM incorporates in one place HMRC’s guidance on FATCA,...

  • Tax changes 2016 - A funds update

    United Kingdom 27.04.2016

    There are a number of 2016 tax changes that will be of interest for funds and managers: The basic rate of capital gains tax is reduced from 18%...

  • UK Budget 2016 Analysis

    United Kingdom 16.03.2016

    This article was produced by Olswang LLP, which joined with CMS on 1 May 2017. Our award-winning tax team provides expert commentary on the UK 2016 Budget...

  • India Budget 2016-2017

    Global 14.03.2016

    Introduction India’s recently announced budget for 2016-2017 (the “Budget”) sets out a number of structural reforms which further those set out in the...

  • The Financial Transaction Tax - deadlock in the negotiations?

    United Kingdom 14.03.2016

    Current status The FTT remains a highly contentious proposal, not least in relation to its impact on non-participating states and the City of London. It...

  • UAE prepares for VAT implementation

    Middle East 01.03.2016

    The UAE is well known as being a tax-free jurisdiction (save for a few specific sectors) and the benefits afforded by this tax-free status have played...

  • ECJ: the management of real estate investment funds is VAT exempt

    Europe 11.12.2015

    According to the ECJ’s decision in case Fiscale Eenheid X (C-595/13), the management of real estate funds is VAT exempt, provided that the fund is subject...

  • Draft Finance Bill 2016 - the Government continues its carried interest taxation crusade

    United Kingdom 10.12.2015

    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. Summary and implications Yesterday HM Treasury confirmed its proposals to radically...

  • Autumn Statement 2015 – Employee tax aspects

    United Kingdom 27.11.2015

    Other than the headline-grabbing apprenticeship levy, the Autumn Statement on 25 November 2015 has little of immediate interest on employee tax, but more...