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Law-Now
06.08.2008

Advance Transfer Pricing Agreements

The latest issue of CMS Tax Connect looks at the availability of advance pricing agreements (APAs) in a range of countries covered by the CMS Alliance. An APA...

Law-Now
13.06.2008

VAT and property - New rules for the option to tax: Part II

Last week we provided a brief overview of the changes to the option to tax regime introduced as a result of the re-write of Schedule 10 Value Added Tax Act...

Law-Now
05.06.2008

Residence and Domicile – Share Incentive Plan and Sharesave Scheme Changes

The Government has reversed proposals to require companies which operate Revenue-approved Share Incentive Plans (“SIPs”) and Sharesave (“Sharesave”) plans to...

guides

Law-Now
29.12.2005

A Real Estate Investment Trust for the UK – some questions and answers

Please find attached some Q & As that we have produced following the recent publication of the draft legislation on the introduction of the REIT from 1...

Law-Now
26.04.2002

Guide to stamp duty saving for real estate – a UK and European comparison

The stamp duty information contained here may be affected by provisions in the draft Finance Bill 2003. For the latest position please do not hesitate to...


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