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Important changes in UK tax law for U.S. Fund Managers
  • Vedder Price PC
  • United Kingdom, USA
  • August 21 2015

The Chancellor of the Exchequer's budget of July 2015 contained two changes to UK tax law of specific interest to U.S. Fund Managers with operations


UK Supreme Court forces HMRC to rethink its tax treatment of Delaware LLCs
  • Latham & Watkins LLP
  • United Kingdom, USA
  • August 14 2015

On 1 July 2015, the UK Supreme Court handed down a long-awaited ruling in the case of Anson v Commissioners for Her Majesty’s Revenue & Customs 2015


Corporate crime & investigations update - 24 July 2015
  • Addleshaw Goddard LLP
  • United Kingdom, USA
  • July 24 2015

On 16 July 2015, HMRC released its Annual Report and Accounts for 201415. HMRC refers to the amount of revenue collected from individuals and


Financial services update vol. 10, issue 24
  • Winston & Strawn LLP
  • United Kingdom, USA
  • July 20 2015

In April of this year, the Department of Labor (“DOL”) proposed a rule which amends the definition of “fiduciary” under the Employee Retirement


Anson v. HMRC case summary
  • Paul Hastings LLP
  • United Kingdom, USA
  • July 15 2015

The Supreme Court has unanimously held in favor of the taxpayer, allowing his claim for double taxation relief for income from his profit share of an


UK Supreme Court case of Anson v. HMRC 2015 UKSC 44
  • Proskauer Rose LLP
  • United Kingdom, USA
  • July 9 2015

The UK Supreme Court has handed down its judgment on the final appeal in the Anson case, in which it treated a taxpayer's interest in a Delaware LLC


Is it all now transparent? UK Supreme Court case on Delaware LLCs leaves open questions on entity classification for UK tax purposes
  • Shearman & Sterling LLP
  • United Kingdom, USA
  • July 6 2015

The UK Supreme Court delivered an unexpected final judgment on 1 July 2015 in the long-running case of Anson v Commissioners for Her Majesty's Revenue


Taxpayer wins landmark decision regarding the UK tax treatment of US LLCs
  • Dechert LLP
  • United Kingdom, USA
  • July 6 2015

Following the taxpayer's victory in the recent Supreme Court decision of HMRC v Anson, UK resident members of Delaware LLCs may now be entitled to


UK Supreme Court finds that UK member of Delaware LLC is entitled to double taxation relief
  • Duane Morris LLP
  • United Kingdom, USA
  • July 2 2015

In an unexpected decision, the United Kingdom Supreme Court has held in Anson v Commissioners for Her Majesty’s Revenue & Customs 2015 UKSC 144 that


Guernsey meets the global tax challenges
  • Mourant Ozannes
  • Guernsey, United Kingdom, USA
  • June 24 2015

The implementation of stricter taxation scrutiny globally shows no sign of abating. Nonetheless, Guernsey is well-placed to meet many of these