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Termination Payments to be subject to employer's national insurance contributions
  • Proskauer Rose LLP
  • United Kingdom
  • April 26 2016

In the Budget Statement (the UK Government's proposals for tax and spend usually announced in March or April of each year) delivered by the


Private funds in focus
  • Proskauer Rose LLP
  • Brazil, United Kingdom, USA
  • February 6 2014

The list below briefly summarizes various regulatory obligations and filing deadlines for private fund managers under U.S. rules. Click here to view


UK procedure on unique taxpayer reference numbers (UTRs) for investment partnerships finalised
  • Proskauer Rose LLP
  • United Kingdom
  • May 16 2012

In 2009, Her Majesty's Revenue & Customs ("HMRC") in the UK announced that, for partnerships filing UK tax returns, each partner was required to have a unique taxpayer reference number ("UTR"


UK withholding tax on interest: HMRC abandons proposals to amend quoted Eurobond exemption, short interest exemption and payment of tax by PIK notes
  • Proskauer Rose LLP
  • United Kingdom
  • October 11 2012

In March 2012 the UK's taxation authority, HM Revenue & Customs (HMRC), released a consultation on certain aspects of the taxation of interest


A month in UK employment law
  • Proskauer Rose LLP
  • United Kingdom
  • January 18 2013

2013 is set to bring with it some important changes to UK employment law and employee-related tax. To herald the New Year, here is a list of recent


Dual contracts
  • Proskauer Rose LLP
  • United Kingdom
  • May 2 2012

HMRC has published guidance on two aspects of dual-contract arrangements


Changes to the PAYE treatment of post-P45 termination payments a reminder
  • Proskauer Rose LLP
  • United Kingdom
  • March 19 2012

Prior to 6 April 2011, tax on termination payments was deducted at basic rate and the employee's tax code was not taken into account for the purposes of any payments made to an employee after their P45 had been issued


UK tax law changes may affect fund industry
  • Proskauer Rose LLP
  • United Kingdom
  • January 7 2013

Recently proposed changes in UK law could affect private investment funds that operate or have partners, employees or investments in the UK. Many of the


The Agency Workers Regulations 2010 and their impact in the UK
  • Proskauer Rose LLP
  • United Kingdom
  • October 25 2011

The Agency Workers Regulations came into force in the UK on 1 October 2011


UK-controlled foreign companies reform
  • Proskauer Rose LLP
  • United Kingdom
  • February 8 2012

The UK's controlled foreign companies rules are designed to ensure that certain UK-controlled companies cannot shelter their profits offshore, in low tax jurisdictions, thereby minimising the actual profits subject to UK tax