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New public disclosure of ultimate owners and controllers of UK companies and LLPs
  • Eversheds LLP
  • United Kingdom
  • February 4 2016

From 6 April 2016, a new regime for the disclosure of people with significant control over UK companies and LLPs comes into force. Most UK companies

Corporate Crime & Investigations Update - 11 January 2016
  • Addleshaw Goddard LLP
  • Ukraine, United Kingdom, USA
  • January 11 2016

Southwark Crown Court ordered Smith and Ouzman Ltd. to pay a total of approximately £2.2 million in relation to bribes paid to public officials for

Flix Innovations Ltd v HMRC: EIS conditions strictly applied
  • Burges Salmon LLP
  • United Kingdom
  • January 5 2016

The Enterprise Investment Scheme (EIS) can provide very significant tax relief for investors in unlisted companies but a recent case in the First

The retail and consumer hub: December's highlights & what does 2016 have in store?
  • Addleshaw Goddard LLP
  • United Kingdom
  • January 4 2016

While the official figures are yet to be released, all indications are pointing to this year being a record breaker for Boxing Day sales. It is

Implementing the revised Parent Subsidiary Directive across the EU
  • Bär & Karrer
  • European Union, France, Germany, Ireland, Italy, Luxembourg, Netherlands, OECD, Spain, Switzerland, United Kingdom
  • December 9 2015

A striking example of the EU's efforts to accelerate the implementation of anti-base erosion and profit shifting (BEPS) measures is the amended Parent

Regulation round up:
  • DAC Beachcroft LLP
  • European Union, United Kingdom
  • December 7 2015

The Financial Reporting Council (FRC) announced its 201619 strategy on 28 October 2015, outlining its priority areas for the next three years. FRC's

Anson v. HMRC: another approach to LLCs
  • McCarthy Tétrault LLP
  • United Kingdom
  • December 3 2015

On July 1st, 2015 the UK Supreme Court released its judgment in the case of Anson v. Commissioners for Her Majesty’s Revenue and Customs (Anson), in

Autumn statement 2015 - the impact on retail and consumer businesses
  • Addleshaw Goddard LLP
  • United Kingdom
  • November 30 2015

The Chancellor delivered the Spending Review and Autumn Statement 2015 on 25 November. Although there were no real "showstopper" changes, there were

HMRC response to Anson v HMRC: a Supreme Court decision on double tax treaty relief in respect of profits from US LLC
  • Burges Salmon LLP
  • United Kingdom
  • November 27 2015

On 11 August 2015, we published an article on the Supreme Court’s decision in Anson v HMRC Commissioners 2015 UKSC 44 where it was held that an

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