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News
Partner Catherine Sear examines the optimal approach for increased LP diligence on tax issues in Private Funds CFO.
From Private Funds CFO
on June 2, 2024
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Newsletter
Welcome to May’s edition of the UK Tax Round Up. This month has seen three interesting tribunal decisions on the unallowable purpose test applied to intragroup loan arrangements, the meaning of income tax advantage in the transactions in securities rules and VAT recovery on advisers’ fees in a share sale.
on May 2024
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Newsletter
Welcome to April’s edition of our UK Tax Round Up. This month has seen a number of interesting decisions covering the application of the transfer pricing rules and the unallowable purpose test to an intragroup financing arrangement, whether interest paid on intragroup loans was “yearly” and the recipient was “beneficially entitled” to it and on the approach that should be taken by the courts in constructing the hypothetical contract required to ascertain whether an individual should be treated as a deemed employee under the IR35 rules among other things.
on April 2024
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Newsletter
Welcome to March’s edition of our UK Tax Round Up. This month has seen a number of interesting cases covering a range of issues, from the deductibility of costs against employment income to the place of effective management of a Mauritian trust. In addition, the Chancellor announced significant changes to the UK’s so called “non dom” rules in the Spring Budget and the new Finance Bill has been published.
on March 2024
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Special Report
on March 18, 2024
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Blog
From Tax Talks
on March 8, 2024
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Newsletter
Welcome to February’s edition of our UK Tax Round Up. This month has seen revised HMRC guidance on the capital contribution limb of the salaried member test and an interesting case on the tax basis for an employment termination settlement payment.
on February 2024
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Newsletter
Welcome to January’s edition of our UK Tax Round Up. It was announced this month that the next UK Budget will take place on 6 March 2024. HMRC also published responses on its permanent establishment consultation. In addition, another IR35 case was reported and a wide range of interesting issues arose in Keighley.
on January 2024
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Press Release
on January 15, 2024
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Newsletter
Welcome to December’s edition of our UK Tax Round Up. This month has seen two interesting decisions on the connections needed for amounts to be taxed as employment income, the latest instalment in the BlueCrest partner incentivisation plan case, an attempt to use cases invented by ChatGPT as evidence, publication of the Finance Bill and the revised UK/Luxembourg double tax treaty coming into force.
on December 2023
