Macfarlanes LLP | United Kingdom | 19 Mar 2024
HMRC have released their February Agent Update (Issue 117) and the Government have announced their Spring Budget. This bulletin follows the release…
Wedlake Bell | United Kingdom | 18 Mar 2024
RNDs who have been resident in the UK longer than four tax years as at 6 April 2025 (“affected RNDs“) will not qualify for the proposed new four-year…
RPC | United Kingdom | 18 Mar 2024
In Fisher v HMRC [2023] UKSC 44, the Supreme Court (SC) allowed the taxpayers' appeals, finding that they were not "transferors" for the purposes of…
Wedlake Bell | United Kingdom | 18 Mar 2024
British expats are typically UK domiciled (“UK dom“) but non-UK resident for UK tax purposes. The extent to which they are likely to be affected by…
Wedlake Bell | United Kingdom | 18 Mar 2024
As you may remember from our November 2022 briefing, the ROE is a government record of overseas entities that hold qualifying estates in UK land…
Stewarts | United Kingdom | 15 Mar 2024
In April, changes to off-payroll or IR35 legislation will address the risks of overpayments to HMRC through incorrect worker status determinations…
Clyde & Co LLP | United Kingdom | 15 Mar 2024
The Levelling-up and Regeneration Act 2023 (LURA) has received much publicity for its promise of wide ranging reforms of the planning system. One of…
Herbert Smith Freehills LLP | United Kingdom | 15 Mar 2024
The latest changes to the CIS regulations will reduce the risk of withholding tax and the associated tax compliance burden when agreeing tenant’s…
Macfarlanes LLP | United Kingdom | 15 Mar 2024
The High Court has held that an exiting shareholder in a company suffered unfair prejudice when the company’s auditor failed to use up-to-date…
Lewis Silkin LLP | United Kingdom | 15 Mar 2024
In this article we explore the key issues around granting Enterprise Management Incentive (EMI) options, an extremely popular employee incentive…