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Law-Now
24.01.2012

Transfer pricing in 2012 - a focus on intangibles and offshore structures

In the transfer pricing arena, we can expect wider-reaching audit activity from HMRC, increased attention to intangible ownership worldwide, and a focus on...

Law-Now
20.01.2012

Post-P45 Share-Related Employment Income Payments from 6 April 2012

HM Revenue & Customs (“HMRC”) has announced a proposed change from 6 April 2012 to the way in which PAYE is applied to shares after someone has left...

Law-Now
05.12.2011

Dividends or Bonuses?

For several years until 2005, some companies used an arrangement for paying bonuses which involved employees receiving a particular type of share in a UK tax...

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
18.04.2005

CMS guide to hotel industry issues: stamp duty saving for real estate transfers

The rates of duty on transfers of hotels within Europe vary considerably. The attitude of the authorities and taxpayers in the various jurisdictions within...

Law-Now
18.04.2005

CMS guide to hotel industry issues: Stamp Duty Land Tax - update

Whether you are involved in hotels as a buyer, seller operator or investor, Stamp Duty Land Tax (SDLT) affects your business. However, armed with the right...


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Richard Croker Richard Croker Partner, Head of Tax London +44 (0) 20 7367 2149 View my CV
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