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Proposed changes to UK tax treatment of partnerships and LLPs

  • Fried Frank Harris Shriver & Jacobson LLP
  • -
  • United Kingdom
  • -
  • May 24 2013

HMRC published this week a consultation paper entitled "Review of tax rules on partnerships: disguised employment and profit and loss allocation

Employers with share option schemes take note

  • McDermott Will & Emery
  • -
  • United Kingdom
  • -
  • May 23 2013

A recent decision of the United Kingdom's First Tier (Tax) Tribunal has provided a timely reminder of the importance for employers of notifying their

UK: employment update - May 2013

  • Clifford Chance LLP
  • -
  • United Kingdom
  • -
  • May 23 2013

This edition of Employment Update looks at two cases which examine the necessary ingredients for an employer to be contractually bound by a promise to

HMRC's guidance on the GAAR

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 23 2013

The real problem with the GAAR is that there is no consensus about what represents an abusive arrangement. The numerous examples provided by HMRC's

Employee share plans: self-certification and the return of online filing

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • May 22 2013

HMRC has released further details of how it is proposing to implement the compulsory online "self-certification" of HMRC approved employee share

UK utilities windfall tax is eligible for U.S. foreign tax credit

  • Bryan Cave LLP
  • -
  • United Kingdom
  • -
  • May 22 2013

The United States Supreme Court, on May 20, 2013, held, in PPL Corp. v. Commissioner, that the United Kingdom's one-time "windfall tax" imposed on U

HM Treasury rethinks the UK tax treatment of fee rebates

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • May 22 2013

In a Written Ministerial Statement made in UK Parliament on 21 May 2013, Treasury Economic Secretary Sajid Javid MP announced the Treasury's

UK Patent Box scheme now live

  • Dehns
  • -
  • United Kingdom
  • -
  • May 22 2013

Effective as of 1 April 2013, income derived from patents is entitled to a special reduction in corporation tax. In the government's latest Budget it

UK unpaid internships: new guidance from BIS

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • May 22 2013

The Department for Business, Innovation & Skills (BIS) has released new guidance as part of a "more aggressive" stance to tackle employers using

HM Revenue & Customs consultation document poses significant tax challenges for investment management LLPs

  • Dechert LLP
  • -
  • United Kingdom
  • -
  • May 21 2013

On 20th May, HMRC published a consultation document which proposes major changes to the taxation of partnerships in the UK. The consultation is

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