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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

UK tax treatment of US LLCs: HMRC responds to the Supreme Court’s decision in Anson v HMRC
  • Akin Gump Strauss Hauer & Feld LLP
  • United Kingdom, USA
  • September 25 2015

Her Majesty’s Revenue & Customs (HMRC) has now published its response to the U.K. Supreme Court’s recent judgment in Anson v HMRC. The response

U.S. competent authority signs agreements regarding FATCA information exchange
  • Steptoe & Johnson LLP
  • Australia, United Kingdom, USA
  • September 24 2015

Today, the IRS announced that the U.S. competent authority has signed agreements with the competent authorities of Australia and the United Kingdom

Employee incentives update August 2015 edition
  • Addleshaw Goddard LLP
  • United Kingdom, USA
  • August 31 2015

The Investment Association has changed the process it will follow for consultations on executive remuneration at UK listed companies.TAX First-tier

Corporate crime & investigations update - 28 August 2015
  • Addleshaw Goddard LLP
  • OECD, United Kingdom, USA
  • August 28 2015

The OECD Anti-Bribery Convention, adopted in 1997, requires each signatory country to make foreign bribery a crime for which individuals and

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