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Implications of the UK 2013 budget for investment funds
- Orrick Herrington & Sutcliffe LLP
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- United Kingdom
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- March 25 2013
The 2013 budget, delivered by the U.K.'s Chancellor of the Exchequer, George Osborne on March 20, incorporated a number of provisions affecting
Financial transactions and VAT: assignment of receivables at a discount to face value
- Orrick Herrington & Sutcliffe LLP
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- European Union, United Kingdom
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- October 19 2012
The ECJ provides some comfort to assignors and assignees of financial assets at a discount to face value
Gaargh! HMRC releases consultation on UK "general anti-abuse rule
- Orrick Herrington & Sutcliffe LLP
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- United Kingdom
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- June 28 2012
Those doing business in the UK should be aware of a proposal to introduce a "general anti-abuse rule" into the UK tax system
Proposed treasury regulations implementing the Foreign Account Tax Compliance Act ("FATCA")
- Orrick Herrington & Sutcliffe LLP
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- France, Germany, Italy, Spain, United Kingdom, USA
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- February 10 2012
On February 8, 2012, the IRS announced the release of proposed regulations for the next phase of implementing FATCA, which targets noncompliance by U.S. taxpayers using foreign accounts
Entity status of US LLCs for UK tax purposes: as you were, LLCs opaque after all!
- Orrick Herrington & Sutcliffe LLP
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- United Kingdom, USA
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- September 5 2011
In February 2010 the UK’s First-Tier Tribunal ruled that a Delaware Limited Liability Company was a “transparent” entity for UK tax purposes (in an anonymised decision referred to as Mr Swift
UK consultation on managing, recovering and resolution planning
- Orrick Herrington & Sutcliffe LLP
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- United Kingdom, USA
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- August 23 2011
The UK Financial Services Authority ("FSA") published its long awaited consultation and discussion papers on Recovery and Resolution Plans for UK financial institutions
UK’s four-year "controlled foreign company" ("CFC") tax reform process nears journey’s end?
- Orrick Herrington & Sutcliffe LLP
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- United Kingdom
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- July 8 2011
Four long years ago, back in June 2007, Gordon Brown replaced Tony Blair as leader of the British Labour Party and started his ill-fated Prime Ministerial career
UK Treasury releases long-awaited corporation tax reform "roadmap"
- Orrick Herrington & Sutcliffe LLP
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- United Kingdom
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- December 2 2010
Hidden amongst the bargains to be found on the internet on "Cyber Monday" was a bulk offer on UK corporation tax announcements - a three for one deal, available here
