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HMRC responds to landmark case on UK tax treatment of Delaware LLCs
  • Latham & Watkins LLP
  • United Kingdom, USA
  • November 19 2015

Business as usual for UK taxpayers following Supreme Court decision in Anson v HMRC? HM Revenue and Customs (HMRC) has published its response to the

HMRC treatment of US LLCs unchanged following Anson decision
  • RPC
  • United Kingdom, USA
  • November 19 2015

On 25 September 2015, HMRC published Revenue and Customs Brief 15 (2015) following the Supreme Court decision in Anson v HMRC. As reported in the

The Common Reporting Standards - new global tax information exchange regime begins January 2016
  • Dechert LLP
  • OECD, United Kingdom, USA
  • November 11 2015

The Common Reporting Standard ("CRS") will impose new investor due diligence and reporting obligations on funds and other financial institutions

Corporate crime & investigations update - 26 October 2015
  • Addleshaw Goddard LLP
  • Brazil, China, Germany, Romania, United Kingdom, USA
  • October 26 2015

John Ashe, a former president of the U.N. General Assembly, a billionaire real estate developer and three others were indicted on Tuesday in an

Podcast: Philip Cupitt and Aaron Capron on Patent Box considerations for U.S. companies
  • Finnegan, Henderson, Farabow, Garrett & Dunner LLP
  • United Kingdom, USA
  • October 20 2015

In 2013, the United Kingdom introduced tax incentive policies called a Patent Box, designed to encourage greater research and development initiatives

Expanding your business into the UK
  • Bryan Cave LLP
  • United Kingdom, USA
  • October 14 2015

As a strong trading partner to the US, the UK offers a perfect platform for US Start-Ups to make their first move into overseas markets. Whilst the

Guide on how to invest in real estate
  • Mayer Brown LLP
  • France, Germany, United Kingdom, USA
  • October 13 2015

Ownership rights are principally organised as follows: 1.1 FREEHOLD (PLEINE PROPRIÉTÉ ) Full ownership of real estate (freehold)1 gives the owner

FATCA: recent developments
  • Sullivan & Cromwell LLP
  • Australia, United Kingdom, USA
  • October 1 2015

On September 18, 2015, the IRS and Treasury Department issued Notice 2015-66 (the “Notice”). Most significantly, the Notice announces that the start

UK tax treatment of US LLC: HMRC’s practice following Anson
  • Dechert LLP
  • United Kingdom, USA
  • October 1 2015

We reported earlier this year on the UK Supreme Court's decision in HMRC v Anson, in which it was held that a UK taxpayer, Mr. Anson, was entitled to

Recent UK court decision on UK tax treatment of US LLCs
  • Morgan Lewis & Bockius LLP
  • United Kingdom, USA
  • September 30 2015

Delaware limited liability companies (LLCs) are regularly seen in many international corporate groups, including in advisory firms and as hedge and