We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 1,391

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


Anson: UK’s Supreme Court rules Delaware LLC "transparent" for UK tax purposes
  • Fried Frank Harris Shriver & Jacobson LLP
  • United Kingdom
  • July 2 2015

In an outcome which has surprised many and challenges longstanding HMRC practice, the UK's Supreme Court has ruled that a Delaware LLC was


Employee shareholder status
  • Teacher Stern
  • United Kingdom
  • June 29 2015

With effect from 1 September 2013, the Government introduced a new employment status, referred to as Employee Shareholder Status. This is a tax


An-introduction-to-business-investment-relief
  • Macfarlanes LLP
  • United Kingdom
  • June 24 2015

Business investment relief (BIR) was introduced with effect from 6 April 2012 in an attempt to encourage UK resident but non-domiciled individuals to


The scope and development of the illegality defence key issues for auditors and directors
  • Clyde & Co LLP
  • United Kingdom
  • June 19 2015

Liquidators of companies may have breathed a sigh of relief in April of this year when the UK Supreme Court held that the dishonest directors of a


Foundations: construction latest legislation
  • Eversheds LLP
  • United Kingdom
  • June 15 2015

The following Bills will were announced which are likely to have some impact on the construction and engineering sector: Enterprise Bill Housing Bill


Types of financial insitutitons and automatic exchange of information
  • RPC
  • United Kingdom
  • June 3 2015

HMRC has published guidance on its views on the automatic exchange of information relating to holding companies and treasury companies for the


Entrepreneurs’ relief: further changes?
  • Charles Russell Speechlys LLP
  • United Kingdom
  • June 1 2015

We advised in January that changes might be made to Entrepreneurs' Relief, which proved correct. Rumours are now circulating that further changes


When can a company sue its directors for their illegal acts?
  • Burges Salmon LLP
  • United Kingdom
  • May 20 2015

The Supreme Court has confirmed in Jetivia v Bilta that where a company brings a claim against its directors for losses caused by their wrongdoing


Illegality, insolvency and fraudulent directors: clarity at last?
  • Reed Smith LLP
  • United Kingdom
  • May 11 2015

The Supreme Court recently handed down its judgment in Jetivia SA and another v Bilta (UK) Ltd (in liquidation) and others 2015 UKSC 23. The Court