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Analysis First-tier Tribunal Rule 18: collective law?
11 April 2012
Publication
Where two or more appeals before the First-tier Tribunal (FTT) raise a related issue, the Tribunal may nominate one of them as a 'lead case' and stay the others. The FTT's decision in the lead case will bind the related cases. This raises various...
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The trading income exemption
11 April 2012
Publication
The trading exemption in ss 371HE–371HK is not as userfriendly as one would hope.
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What transactions are intended to fall within the scope of the GAAR?
11 April 2012
Publication
Unfortunately the Aaronson Report does not give examples of arrangements that would be caught by the GAAR, perhaps because most aggressive tax planning has failed in the courts recently. Even where taxpayers have steered a course through the maze of anti-avoidance...
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Will the GAAR create cost and uncertainty for business?
11 April 2012
Publication
Businesses are keen to operate in the UK and individuals want to live here, but both are constantly being blandished by other jurisdictions with tax breaks of one kind or another. The UK has rightly responded by introducing incentives to make the UK a competitive...
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FSA Update - 10 April 2012
10 April 2012
Publication
FSA Update is a weekly alerter providing views on the publications issued by the FSA during the last week. It provides a quick way to keep up to speed with what is going on at the FSA and is particularly aimed at lawyers who do not deal with FSA rules every day...
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A thorough examination for the private healthcare sector
13 April 2012
Publication
On 4 April 2012, the Office of Fair Trading (OFT) decided to refer the markets for the supply and acquisition of private healthcare in the UK to the Competition Commission (CC) for an in-depth market investigation.
The CC's terms of reference are...
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FSA Update - 3 April 2012
3 April 2012
Publication
FSA Update is a weekly alerter providing views on the publications issued by the FSA during the last week. It provides a quick way to keep up to speed with what is going on at the FSA and is particularly aimed at lawyers who do not deal with FSA rules every day...
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FSA Update - 26 March 2012
26 March 2012
Publication
FSA Update is a weekly alerter providing views on the publications issued by the FSA during the last week. It provides a quick way to keep up to speed with what is going on at the FSA and is particularly aimed at lawyers who do not deal with FSA rules every day...
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Budget 2012 - Decommissioning Certainty
22 March 2012
Publication
As expected, Chancellor George Osborne confirmed in the Budget the Government's commitment to provide reassurance on the level of tax relief for the cost (estimated to be in the tens of billions) of decommissioning oil and gas fields.
This is good news...
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Videos: UK competition reform - the key changes and their impact on businesses
16 March 2012
Publication
The UK government announced major reforms of the UK competition regime on 15 March 2012. In the following three videos, partners from Clifford Chance's London Antitrust Practice explain and comment on the changes and their impact on businesses in three key areas.
Reform...
