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Results: 1-10 of 2,877

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


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


Film schemes flop following HMRC review: Samarkand case 2015
  • Burges Salmon LLP
  • United Kingdom
  • July 3 2015

In a recent case, the Upper Tribunal (UT) delivered a decision in favour of HMRC to deny tax relief for partnership losses in Samarkand Film


A round up of pensions developments - June 2015
  • Herbert Smith Freehills LLP
  • United Kingdom
  • July 3 2015

The Pensions Regulator has added further questions to its DC scheme return for 2015. The questions relate to: Whether the scheme is compliant with


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


Tribunal concludes that HMRC’s information request was too vague and ambiguous
  • RPC
  • United Kingdom
  • July 1 2015

There were two matters before the FTT in Couldwell Concrete Flooring Limited v HMRC. The first was an application by HMRC to strike out the appeal


Upper Tribunal prevents HMRC from reneging on a settlement agreement Southern Cross Employment Limited
  • RPC
  • United Kingdom
  • July 1 2015

Readers will recall that we have commented previously on the decision of the FTT in Southern Cross Employment Agency Limited v HMRC. In that case


HR two minute monthly: working time; discrimination and competing rights; TUPE
  • Berwin Leighton Paisner LLP
  • European Union, Spain, United Kingdom
  • July 1 2015

The Advocate General has given an opinion in a Spanish case concerning the working time status of travelling time at the start and end of the working