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Anson v HMRC
  • Charles Russell Speechlys LLP
  • United Kingdom
  • August 24 2015

On 1 July 2015, the UK’s Supreme Court released its long-awaited judgment on the Anson case. The case is of great importance to any UK taxpayer who

A UK home for private funds? HM Treasury consults on potential amendments to United Kingdom limited partnership legislation
  • Dechert LLP
  • United Kingdom
  • August 19 2015

HM Treasury has published a consultation paper setting out proposed reforms to UK limited partnerships law with a focus on private fund structures

UK companies must maintain a PSC register by January 2016
  • Katten Muchin Rosenman LLP
  • United Kingdom
  • August 14 2015

The Corporate & Financial Weekly Digest edition of October 17, 2014, discussed the Small Business, Enterprise and Employment Act 2015 (SBEE) and the

Anson v HMRC: double tax treaty relief in respect of profits from US LLC a win for UK taxpayer
  • Burges Salmon LLP
  • United Kingdom
  • August 11 2015

The Supreme Court (SC) has held in Anson v HMRC Commissioners 2015 UKSC 44 that an individual taxpayer was entitled to double tax treaty relief in

Employee incentives update July 2015 edition
  • Addleshaw Goddard LLP
  • United Kingdom
  • August 6 2015

The Government has issued a consultation document on the simplification of the income tax and national insurance treatment of termination payments

UK Supreme Court decision in Anson v. HMRC reverses established tax treatment of US LLCs
  • Locke Lord LLP
  • United Kingdom
  • August 4 2015

In its July 1, 2015 decision in the case of Anson v. HM Revenue & Customs (2015 UKSC 44), the Supreme Court of England and Wales ruled that a Delaware

Entrepreneurs' relief not available for disposal of syndicate capacity by a Lloyd's name
  • RPC
  • United Kingdom
  • July 31 2015

In Carver v HMRC 2015 UKFTT 0168 (TC), the First-tier Tribunal (FTT), has provided helpful guidance on the key requirements of entrepreneurs'

HMRC tightens stance on Senior Accounting Officer rules
  • Baker & McKenzie
  • United Kingdom
  • July 31 2015

It has been nearly six years since the Senior Accounting Officer ("SAO") regime was introduced into the UK, and we are starting to see HMRC crack

Taxpayer not careless in share options case
  • RPC
  • United Kingdom
  • July 16 2015

In Alistair Norman v HMRC, the First-tier Tribunal ("FTT") found that a taxpayer who wrongly recorded gains made after exercising a share option

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