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Proposed changes to the UK Limited Partnership Act 1907
  • Reed Smith LLP
  • United Kingdom
  • July 25 2016

On 23 July 2015, the UK Treasury published a consultation paper and draft Legislation Reform (Limited Partnership) Order 2015 setting out its

Large business annual tax strategy - HMRC guidance
  • RPC
  • United Kingdom
  • July 19 2016

On 24 June 2016, HMRC published (very short) guidance on the annual tax strategy to be required of "large businesses", from the first financial year

Tax Alert - Brexit: Potential tax consequences
  • Stibbe
  • European Union, OECD, United Kingdom
  • July 11 2016

On 23 June 2016, the majority of the voters in the United Kingdom (hereafter also "UK") opted to leave the EU ("Brexit"). This is a landmark event as

Brexit - Tax Opportunities for Ireland?
  • McCann FitzGerald
  • European Union, Ireland, United Kingdom
  • July 7 2016

From an Irish taxation perspective, Brexit does not give rise to any immediate tax issues. However, in the longer term, there are likely to be

Brexit Questions: I was thinking of setting up a holding company in the UK. Shall I move to Switzerland instead?
  • Macfarlanes LLP
  • European Union, United Kingdom
  • July 5 2016

Even post-Brexit, the combination of no withholding taxes on dividends, an exemption from gains on disposals of substantial shareholdings, broad

Rules changed on entrepreneurs’ relief again
  • Wilder Coe
  • United Kingdom
  • July 5 2016

In May we reported concerns that changes to the rules on Entrepreneurs' Relief would lead to retrospective taxation. The Government now appears to

Brexit and multi-national corporations: The impact on business - trade, tax and treasury
  • Clifford Chance LLP
  • European Union, United Kingdom
  • July 1 2016

There is still considerable uncertainty as to how the process of the UK leaving the EU will play out and the impact varies considerably from one

Brexit: the tax implications
  • Mayer Brown LLP
  • United Kingdom, European Union, OECD
  • June 30 2016

Tax is collected in the UK on the basis of domestic legislation, enacted by the UK Parliament. Therefore, the UK's corporate tax code will most

Brexit - Implications for Australian businesses
  • Baker & McKenzie
  • Australia, European Union, United Kingdom
  • June 28 2016

On 23 June 2016, a referendum was passed in the UK for the UK to "Brexit" or exit from the European Union (EU). This will have significant

Brexit - What lies ahead for German enterprises?
  • Oppenhoff & Partner Rechtsanwälte
  • European Union, Germany, United Kingdom
  • June 27 2016

In the last weeks Referendum the British public has voted in favor of the UK leaving the EU. As a result the UK will enter into negotiations with the