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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

  • 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