Showing 2845-2856 of 3950 results

IHT protected trusts - High Court confirms limits

Assets situated outside the UK, and held in a trust set up by a non-UK domiciled settlor, do not attract the usual IHT charges applicable to trusts – the trust has excluded property status.
09 November 2015

Publication

Incentives - Autumn update

In this update we discuss problems with online registration of employee share schemes, the outcome of HMRC research into growth shares and the increasing popularity of EMI option schemes.
06 November 2015

The taxing subject of compensation

In January 2014, ESC D33 was amended to cap the automatic exemption at £500,000 for payments where there are no underlying assets.
06 November 2015

Employment Edit – what's new in employment law

Annual slavery and human trafficking statements from 31 March 2016; public sector exit payments cap; tackling intimidation of non-striking workers; and more...
05 November 2015

Tougher sentencing for food safety breaches: a focus on the financials

New guidelines have been published by the Sentencing Council designed to improve food safety by providing tougher sentencing powers.
05 November 2015

Publication

Enforcement trends and targets in waste crime

Burges Salmon's Tilling and Farr discuss the scope and impact of improving regulators' enforcement powers to reduce non-compliance at waste handling sites post recent consultation into waste crime.
04 November 2015

Publication

Fourth Money Laundering Directive tightens AML rules requirements

The Fourth Anti-Money Laundering Directive came into force in June 2015 and will modify and extend customer due diligence requirements, reinforcing risk-based approaches to money laundering risks.
04 November 2015

Landlord's right to forfeit versus tenant's administration pre-pack assignment

In September 2014 administrators were appointed over Strada restaurants (trading under SSRL Realisations Limited). The restaurant was tenant of a unit in a shopping centre in Bloomsbury.
04 November 2015

Publication

Largest ever enforcement undertaking accepted by the Environment Agency

In October 2015, the Environment Agency issued a press statement on an enforcement undertaking of almost £415,000, the largest accepted to date, from organic baby food company HiPP UK Ltd.
03 November 2015

Glyn v Revenue and Customs Commissioners [2015] UKUT 551(TCC)

The recent case of Glyn v Revenue and Customs Commissioners found that the First Tier Tribunal made errors of law in its judgment considering whether Mr Glyn became non-UK resident in 2005.
02 November 2015

Publication

Modern Slavery Act 2015 - Guidance on how to comply with the Reporting Requirement

“Transparency in Supply Chains etc: A Practical Guide” is the new Statutory Guidance on Section 54 of the Modern Slavery Act 2015. This briefing explores how your organisation can comply.
30 October 2015

Publication

Largest ever enforcement undertaking accepted by the Environment Agency

In October 2015, the Environment Agency issued a press statement on an enforcement undertaking of almost £415,000, the largest enforcement undertaking accepted to date.
29 October 2015

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