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HMRC’s “Italian Job”: The UK Finance Bill and Taxation of Funds

United Kingdom - December 9 2015 Reading the draft legislation published today dealing with the taxation of carried interest in the United Kingdom feels reminiscent of the scene from...

Paul Eastham, Ellie Mends, Richard Ward.


European State aid cases: 42 steps to guide you through

European Union - October 23 2015 One of the difficulties with tax law is that no matter how codified it is, it is virtually impossible to eliminate all of the grey that exists...

Eric Bérengier, Cécile Beurrier, Matthew D. Saronson, Burt Rosen, Richard Ward.


Uncertainty over UK taxation of Delaware LLCs: UK tax authority’s finesse

United Kingdom - October 6 2015 When confronting one of the many horrendous (and often creative) disasters befalling South Park, the cartoon's lazy police officer, Officer Barbrady...

Richard Ward.


The UK becomes a tax haven. (unless you’re an asset manager)

United Kingdom - July 8 2015 It can only be supposed that the UK Chancellor is taking his inspiration from Winston Churchill (also a Conservative party Chancellor for a time) in...

Richard Ward.


The Delaware LLC: now we see it, now we don’tor do we?

United Kingdom - July 6 2015 Much as it gladdens the heart to see the UK's Supreme Court hand down a decision that is a decisive victory for the taxpayer, the Supreme Court's...

Richard Ward.