Showing 51 - 60 of 109 matches filtered by 'Tax - VAT', 'Articles'
  • Impending UK Inheritance Tax Changes

    International 16.03.2017

    In the 2015 Summer Budget, proposals were announced to change the UK tax regime for non-domiciles. These proposals were the subject of a consultation paper...

  • Spring Budget 2017

    United Kingdom 08.03.2017

    At lunchtime today, Philip Hammond will deliver his first Budget. As we did with the Autumn Statement, the tax departments of CMS, Nabarro and Olswang,...

  • India Budget 2017 - 2018

    International 10.02.2017

    On 1 February, Finance Minister Arun Jaitley presented India’s annual Union Budget for 2017-2018 (the “Budget”) for the fiscal year beginning 1 April 2017....

  • Changes to the Taxation of Life Insurance Policies

    United Kingdom 12.12.2016

    In general, a life insurance policy will be a personal portfolio bond (“PPB”) if the terms allow the policyholder to select some or all of the underlying...

  • BEPS Update: Multilateral Instrument Published

    International 01.12.2016

    The OECD has now published the multilateral instrument (“MLI”) that will implement certain of the treaty-related proposals from its project on tackling...

  • Autumn statement: Tax enquiry closure rules

    United Kingdom 01.12.2016

    An HMRC enquiry is the method through which a taxpayer’s return is reviewed and challenged. A particular tax return can only be subject to one notice of...

  • The Chancellor's Autumn Statement 

    United Kingdom 23.11.2016

    The Chancellor will deliver his Autumn Statement this Wednesday, 23 November 2016. Read expert commentary on how changes to the UK's tax rules may affect...

  • Autumn Statement: Reforms to the taxation of non-domiciled individuals

    International 23.11.2016

    The UK’s Chancellor of Exchequer delivered his annual Autumn Statement today. As previously announced at the 2015 Summer Budget and following the HM Treasury...

  • Professional conduct guidelines in relation to taxation

    United Kingdom 21.11.2016

    Background On 19 March 2015, HM Treasury asked leading UK accountancy and tax bodies to review the existing Professional Conduct in Relation to Taxation...

  • Pensions round-up: VAT, annuities and exit charges

    United Kingdom 28.10.2016

    This article was produced by Nabarro LLP, which joined CMS on 1 May 2017. There have been a few developments in recent weeks which are worth noting. VAT:...