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Searching Content indexed under Tax by Barlow Lyde & Gilbert LLP ordered by Published Date Descending.
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1
New Tax Incentives For Investors
In the 2011 Budget (delivered on 23 March) the Government announced a number of important tax measures designed to encourage UK resident individuals to become "entrepreneurs" and invest in higher-risk unquoted trading companies and companies operating in the life science and bio-tech sector.
UK
26 Jun 2011
2
Corporate Briefing - June 2011
The law and regulation affecting businesses in the UK continue rapidly to develop and present companies with opportunities and challenges.
UK
26 Jun 2011
3
Court Performs An About Turn On Trustees And Their Advisers
The Court of Appeal has recently reformulated the "rule in Hastings Bass" which allows the acts of trustees to be set aside in certain circumstances.
UK
6 Apr 2011
4
Court Of Appeal Rejects Appeal For Extension Of Legal Privilege To Accountants
The Court of Appeal has given its judgment1 in the appeal by Prudential Plc ("Prudential") seeking judicial review in respect of the application of legal professional privilege ("LPP") to advice on legal matters relating to tax which had been obtained from their accountants.
UK
21 Oct 2010
5
VAT and Customs Duties - Recent News in Relation to Aircraft
Clarification of customs duty relief for the importation of civil aircraft (JCCC CIP (10) 38 Importation of Civil Aircraft for Maintenance/Storage, 27 May 2010).
UK
6 Jul 2010
6
UK Budget 2010 – Energy Sector Update
At Budget 2009, the Government announced that capital expenditure on cushion gas that functions as plant, in gas storage facilities, qualifies for plant and machinery allowances, but said it would discuss with industry certain technical revenue protection issues arising from such treatment.
UK
26 Mar 2010
7
Severely Weakened HIPs
The National Association of Estate Agents, 125 cross-party MPs, the Council of Mortgage Lenders, and (Location, Location, Location) presenter Kirstie Allsopp - hardly a revolutionary force, but ultimately successful in forcing the Government to u-turn into removing the Home Condition Report (HCR) from the forthcoming Home Information Pack (HIP).
UK
15 Nov 2006
8
Commission Gives With One Hand But Takes With The Other
The saga of state aid granted by the Greek Government to Olympic Airways over recent years continues unabated and becomes even more complex.
UK
21 Aug 2006
9
Beneficial Interests in Loan Agreements
The question of beneficial interests in rights under loan agreements has been considered recently by the English courts in two different contexts. In both cases the underlying transactions involved comparatively familiar structures – secondary market debt trading and conduit lending to take advantage of double tax agreements. However, both decisions highlight the need to consider carefully the operation of “boilerplate” provisions in the light of actual circumstances.
UK
30 May 2006
10
Sick of Working Time?
The Court of Appeal has recently delivered a blow to employees claiming holiday pay whilst they are on sick leave.
UK
 
2 Sep 2005
11
Employment Status and Agency Workers
In Cable and Wireless v Muscat (2005) the Employment Appeal Tribunal looked at whether an agency worker, provided via an agency, could be an employee of the end user.
UK
 
2 Sep 2005
12
Outsourcing: Additional VAT Burden For Insurance Companies
The European Court of Justice has issued its decision in the Arthur Andersen/ Accenture VAT case. The decision has dealt a huge blow to insurance companies outsourcing their back office functions.
UK
 
29 Mar 2005
13
Aerospace News: New Slot Proposals From The EU
Modest changes have been made to the slot allocation rules by a new regulation, 793/2004.
UK
24 Feb 2005
14
The EU Emissions Trading Scheme
In response to the undertakings given in the Kyoto Protocol, the EU Emissions Trading Scheme is being introduced across Europe to tackle emissions of greenhouse gases.
UK
24 Feb 2005
15
E-Billing: Some VAT Issues To Bear In Mind
The VAT issues surrounding e-billing.
UK
 
24 Nov 2004
16
Trans-border Data Flows In Outsourcing Transactions
As the trend towards off-shore outsourcing continues, businesses frequently need to address the complex issue of trans-border flows of data. Where the data is transferred outside the EU, the legal challenges become particularly difficult.
UK
28 Jul 2004
17
BLG Environment and Health & Safety-UK Developments-Spring 2004
Environment and Health & Safety developments in the UK
UK
24 Jun 2004
19
Make Up Your Mind!-BLG Banking Law Briefing
In the recent first instance decision of Re Spectrum Plus Ltd., sub nom National Westminster Bank Plc ("NatWest") v Spectrum Plus Ltd ("Spectrum") (In Creditors Voluntary Liquidation) the Vice- Chancellor, Sir Andrew Morritt, dismissed an application by NatWest for a declaration that the debenture granted to it by Spectrum created a fixed charge over Spectrum’s book debts and their pro
UK
14 Jun 2004
20
Business Process Outsourcing to India – Current Understanding
In recent months the growing phenomenon of off-shore outsourcing – particularly to India – has featured in many news headlines. One of the key factors underlying the decision to outsource off-shore is cost and India has rapidly captured a significant share of the US and European market for off-shore outsourcing, particularly for business process outsourcing ("BPO"), on the basis of low cost high quality&nbs
UK
 
6 May 2004
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