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Tax effect of BREXIT - May 2016

European Union, United Kingdom - May 26 2016 This article has been prompted by the current debate and forthcoming referendum in the UK on the UK's membership of the European Union ("EU") and...

Lode Van den Hende, Ross Fraser.


Offshore Funds: Is investment via an offshore investment fund objectionable?

United Kingdom - April 14 2016 In this article we compare the different methods of investment following the abolition of exchange control in the early 1980s. We show how offshore...

Tim West, Ross Fraser.


Budget 2016

United Kingdom - March 17 2016 Yesterday the Chancellor of the Exchequer handed down his eighth Budget. Whilst the 'sugar tax' will attract many of the headlines, there was much...

William Arrenberg, Neil Warriner, Howard Murray, Aurell Taussig, Isaac Zailer.


Supreme Court applies purposive construction to defeat bank bonus tax avoidance schemes

United Kingdom - March 10 2016 The decision of the Supreme Court in two appeals concerning the effectiveness of bonus arrangements involving allocations of restricted securities to...

Mark Ife, Michael Hunt, Ross Fraser.


Autumn Statement 2015

OECD, United Kingdom - November 25 2015 The Chancellor of the Exchequer today handed down his Autumn Statement, in combination with the Spending Review. As this is essentially the third...

William Arrenberg, Neil Warriner, Howard Murray, Aurell Taussig, Isaac Zailer.