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UK tax treatment of Delaware LLC: the Swift case

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • March 19 2010

A recent decision of the UK's First-tier Tribunal (Swift v HMRC 2010 UKFTT 88 (TC)) dealt with the legal status of Delaware Limited Liability Companies ("LLCs") for UK tax purposes and appears to undermine the generally accepted view (and HM Revenue & Customs' ("HMRC") current practice) regarding the UK tax status of Delaware LLCs

Recent developments for the first quarter 2011

  • Baker & McKenzie
  • -
  • Australia, China, Costa Rica, France, India, Ireland, Israel, Malaysia, Mexico, Morocco, Russia, Slovakia, Spain, United Kingdom, USA
  • -
  • May 10 2011

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

Recent developments for the fourth quarter 2011

  • Baker & McKenzie
  • -
  • Canada, China, Denmark, European Union, France, Germany, Ireland, Italy, Japan, Netherlands, Switzerland, United Kingdom, USA
  • -
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients