Legal briefings from the world's leading law firms
Capital Gains
Found 31 legal briefings
HMRC gets tough on offshore investment assets
It is common to use offshore vehicles to hold investment assets. This briefing studies a recent case to illustrate how the HMRC has in recent years turned the spotlight on offshore management; and provides practical advice on how to create robust procedures for the management of offshore structures.
Law Firm: Nabarro | Published: 25 April 2012 | Practice Area: Enforcement and Regulation
Rating: 
4 people found this useful
An introduction to capital allowances for in-house lawyers and property professionals
Capital allowances represent a tax relief applying to the capital cost of fixed assets. They are given in place of depreciation. Wragge & Co's real estate tax team provide a basic guide to capital allowances, including what capital allowances are, who can claim them and how they can be obtained.
Law Firm: Wragge & Co | Published: 20 April 2012 | Practice Area: Property Finance
Rating: 3 people found this useful
An introduction to capital gains tax for individuals
This briefing from Macfarlanes' private client team provides an introduction to the basics of capital gains tax for UK-resident and UK domiciled individuals. In addition to outlining who is liable, Macfarlanes details how CGT deals with gifts; allowable expenditure; exemptions; and reliefs.
Law Firm: Macfarlanes LLP | Published: 16 April 2012 | Practice Area: Capital Gains
Budget 2012 - a comprehensive overview of this year's "kaleidoscope" budget
This thorough review of George Osborne's 'kaleidoscope' Budget details the significant changes - positive and negative - that were announced on 21 March 2012. Split into two sections, the briefing provides a snapshot summary and detailed analysis of the issues affecting individuals and businesses.
Law Firm: Macfarlanes LLP | Published: 22 March 2012 | Practice Area: Enforcement and Regulation
Rating: 2 people found this useful
Nowhere to run: Supreme Court clears confusion over non-residents' tax status
A recent Supreme Court judgment is the latest instalment in a long-running battle between Robert Gaines-Cooper and HMRC. It largely reiterates the Court of Appeal judgment in interpreting HMRC’s guidance on the circumstances in which an individual ceases to be resident in the UK for tax purposes.
Law Firm: Macfarlanes LLP | Published: 24 October 2011 | Practice Area: Capital Gains
Made in Taiwan – why Taiwan’s tech companies are listing using Cayman Islands listing vehicles
Taiwan’s most innovative tech businesses prefer to use Cayman Islands companies as their listing vehicle on the Taiwan Stock Exchange (TWSE). This trend reflects confidence generally in Taiwan’s securities markets backed by Taiwan’s growing economic ties with China.
Law Firm: Appleby | Published: 14 October 2011 | Practice Area: Capital Markets and Debt Securities
Understanding personal tax in the UK
Individuals in the UK are subject to three main categories of direct tax: income tax, capital gains tax and inheritance tax. This briefing from LG explains each type, and gives examples of how they would be applied in different situations.
Law Firm: LG | Published: 11 July 2011 | Practice Area: Capital Gains
Rating: 4 people found this useful
Budget 2011 – key issues for ultra high net worth individuals
Baker & McKenzie looks at the key issues affecting ultra high net worth individuals including personal taxes, taxation of pensions and corporation tax.
Law Firm: Baker & McKenzie | Published: 25 March 2011 | Practice Area: Central Government
Tax on international joint ventures in Japan: your questions answered
Mori Hamada provides answers to a selection of questions regarding tax on international joint ventures in Japan.
Law Firm: Mori Hamada & Matsumoto | Published: 11 March 2011 | Practice Area: Joint Ventures
Taxation of companies involved in projects in Russia
In this Russia tax newsletter, Pepeliaev Group provides information relevant to companies involved in projects in Russia, including controversial tax issues and the legal position of the presidium of the Russian Supreme Arbitration Court.
Law Firm: Pepeliaev Group | Published: 09 March 2011 | Practice Area: Corporation Tax
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