How much guidance does the GAAR guidance give? *

United Kingdom - April 29 2013
There is no point in analysing or debating further whether we need or should have a General Anti Abuse Rule ("GAAR") or what it should look like - we…

Co-authors: Meg Francis, Sara Stewart.

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HMRC confirm EU listed ZDPs should not be caught by the new disguised interest rules *

United Kingdom - April 11 2013
The draft Finance Bill 2013 includes a new "disguised interest" regime for income tax. In broad terms, disguised interest arises where a person…

Co-authors: Tim West, Scott Cochrane, Michael Alliston, Nigel Farr, Thiha Tun.

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Budget 2013: promoting the UK funds industry as best in class *

United Kingdom - March 25 2013
The Chancellor's Budget rhetoric emphasised the UK's commitment to being a world leader in the asset management sector: the Chancellor stating that…

Co-authors: Tim West, Scott Cochrane, Michael Alliston, Nigel Farr, Thiha Tun.

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A budget to aspire not inspire? *

United Kingdom - March 20 2013
Today the Chancellor of the Exchequer handed down his 2013 Budget, promising it was a 'budget for an aspirational nation … for a Britain that…

Co-authors: William Arrenberg, Heather Gething, Rupert Shiers, Howard Murray, Isaac Zailer.

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Detailed review of draft Finance Bill 2013 *

United Kingdom - December 18 2012
The provisions of the 2013 Finance Bill have been published in draft form (the draft Bill), together with the explanatory notes and other supplementary documents.

Co-authors: William Arrenberg, Heather Gething, Rupert Shiers, Howard Murray, Isaac Zailer.

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