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Spinning-out entrepreneurs’ relief

Universities will often set up spin-out companies to commercialise the intellectual property generated by their academic research projects.  Spin-out companies are particularly common in the life...

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A more straight forward rule would have been refreshing

Today’s budget included the stamping out of various techniques (known as “refreshing” arrangements) that allow companies to use certain types of brought forward losses which might otherwise not be used...

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Budget 2015 – gambling taxes

With the recent introduction of the place of consumption duties (general betting duty, remote gaming duty and pool betting duty - which are to be considered in the Gibraltar Betting and Gaming...

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Employee Incentives: incoming changes

Although the 2015 Budget contained no new announcements that will materially impact Employee Incentives arrangements, it is worth highlighting some of the legislative changes previously announced that...

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Further boost for creative industries

The Chancellor yesterday confirmed several measures which will provide further support for the UK’s creative industries. Although these are subject to state aid approval by the EC, they reaffirm the...

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More pre-election banker bashing

George Osborne introduced a range of measures yesterday which overall signify bad news for the banks, but facilitate non-bank lending. Some of these were proposals announced in the Autumn Statement but...

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July Budget: what we’re expecting

The first all-Tory Budget of this most political of Chancellors  will have to balance his stated commitment to cut government spending by £30bn over the next two years with his self-denying ordinance...

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Summer Budget 2015 – pensions changes

The government today followed up its previous round of pensions reforms by developing the framework within which savers can draw their pension benefits flexibly as well as making further changes to the...

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Residential property tax rollercoaster

Continuing the trend of making changes to the taxation of residential property in recent Budgets the Chancellor today announced three residential property tax changes: • Limiting the deduction of...

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Hedge fund managers’ performance incentives: consultation launched

In addition to the changes to the capital gains tax treatment of private equity carried interest announced today, HMRC has published a Consultation Document which appears to be targeted mainly at hedge...

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