Client privé

Bienvenue sur la page d'accueil client privé de Law-Now.

Sur cette page, vous pouvez accéder à des articles et des publications relatifs au client privé, rédigés par les experts de CMS.

Pour rester informés des dernières évolutions, veuillez ajouter cette page à vos favoris sur votre mobile ou vous inscrire pour recevoir les eAlerts.

eAlerts Récentes

  •  
    15.03.2023
    United Kingdom

    Spring Bud­get 2023 – key tax po­licy an­noun­ce­ments

    Today’s Spring Budget speech focused on moving the UK economy into growth mode. With the increase in the main rate of corporation tax to 25% on the horizon and fast-approaching, the Chancellor turned to reliefs rather than rate cuts to demonstrate his commitment to incentivising investment in the UK. For most businesses, the “headline” announcement in this area will have been the introduction of a generous full-expensing regime for capital allowances, but other important measures include the permanent increase to the Annual Investment Allowance, reforms to Research & Development...
    Lire la suite
  •  
    18.11.2022
    Royaume-Uni

    Au­tumn Sta­te­ment: Loo­king beyond the head­line rates to un­ders­tand the com­plexity im­po­sed on in­di­vi­dual tax­payers

    Personal tax announcements As part of his Autumn Statement, the UK Chancellor Jeremy Hunt announced various measures related to personal taxes, particularly income tax, which broadly result in an increased tax burden for individuals. The measures announced today included: lowering of the additional rate threshold from £150,000 to £125,140 from 6 April 2023; freezing of tax thresholds within income tax, NICs and inheritance tax for an additional two years, until April 2028; reduction of the dividend allowance from £2,000 to £1,000 from April 2023, and to £500 from...
    Lire la suite
  •  
    17.11.2022
    Royaume-Uni

    Au­tumn Sta­te­ment 2022 – Key tax high­lights

    Today’s Autumn Statement was aimed at tackling the cost of living crisis and rebuilding the economy, in the context of an acknowledgment by the Chancellor that the UK is in recession. Clearly, the tax policies announced stand in stark contrast to September’s tax cutting mini budget – the majority of which (as explained below) has now been abandoned. Although the Chancellor reiterated that he was behind his predecessor’s commitment to growth, this was only one among three key pillars of equal importance: growth, stability and innovation. The tax policies announced today appear...
    Lire la suite
  •  
    23.09.2022
    Royaume-Uni

    The Growth Plan 2022: dri­ving growth via tax cuts and in­vest­ment in­cen­tives

    A rose by any other name would smell as sweet – and the same could be said for certain taxpayers and would-be investors listening to what was perhaps, in all but name, a Budget this morning. Given the unusual timing and the lack of the usual accompanying technical papers, the government instead chose to gather this morning’s announcements under the title “Growth Plan 2022”, reflecting the current cabinet’s agenda to stimulate growth via tax cuts and investment incentives rather than (perhaps more traditionally) increasing public revenue via raising taxes and reducing...
    Lire la suite
  •  
    09.08.2022
    Royaume-Uni

    Cryp­toas­sets held by in­di­vi­duals: What amounts to a dis­po­sal for ca­pi­tal gains tax pur­poses

    HM Revenue & Customs (“HMRC”) continues to update and expand its guidance on the taxation of cryptoassets held by individuals. In this series, we will explore various tax topics relevant to individuals buying, holding and disposing of cryptoassets. This third article in the series considers what amounts to a “disposal” for capital gains tax purposes. What constitutes a “disposal” for capital gains tax purposes is highly fact dependent, especially when considering transactions involving cryptoassets, since such disposals could take place in a wide variety...
    Lire la suite
  •  
    04.08.2022
    Royaume-Uni

    Cryp­toas­sets held by in­di­vi­duals: What cons­ti­tutes “tra­ding” for tax pur­poses

    HM Revenue & Customs (“HMRC”) continues to update and expand its guidance on the taxation of cryptoassets held by individuals. In this series, we will explore various tax topics relevant to individuals buying, holding and disposing of cryptoassets. This second article in the series considers what constitutes a “trade” for tax purposes. Disposal of Tokens – Capital Gains Tax Treatment Broadly, UK tax resident individuals disposing of cryptoassets which are held as personal investments would be subject to capital gains tax on any gains arising. Disposal of Tokens...
    Lire la suite