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Results: 1-10 of 1,470

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


Technical problems with HMRC's online annual share scheme return filing system
  • Baker & McKenzie
  • United Kingdom
  • July 9 2015

Companies trying to submit their annual share scheme returns online to HMRC since Friday 3rd July have not been able complete the submission process


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


Nowhere to hide: Supreme Court considers illegality defence and global application of Insolvency Act 1986 in VAT fraud case
  • RPC
  • United Kingdom
  • July 6 2015

On 22 April 2015 the Supreme Court handed down its judgment in the case of Jetivia SA and another v Bilta (UK) Ltd (in liquidation) and others 2015


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


Supreme Court judgment in Anson - implications for LLC members
  • Macfarlanes LLP
  • United Kingdom
  • July 3 2015

On 1 July 2015 the UK’s Supreme Court released its judgment in the Anson case. The case concerns the treatment of a Delaware LLC for UK income tax


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