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353 of 353 posts
16 January 2012
A UK General Anti-Avoidance Rule moves a step closer
The introduction of a narrowly focused General Anti-Avoidance Rule (“GAAR”) to the UK tax system has been recommended following a study into its scope and design. Broadly, the purpose of…
16 January 2012
Disguised Remuneration – National Insurance Contributions Regulations
Amounts chargeable to income tax under Part 7A of ITEPA are now treated as earnings for the purposes of National Insurance Contributions (“NICs”). Regulations came into force on 6 December…
13 January 2012
Legal costs insurance – Can insurance companies restrict the choice of lawyer?
Historically insurers have restricted the lawyers that may be instructed. A recent case has rejected this practice. Insurers have restricted the choice of lawyers who may be instructed by policy…