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BlueCrest FTT Decision - Salaried Member Rules and Asset Managers

United Kingdom - July 14 2022 The recent decision of the First-tier Tribunal (FTT) in BlueCrest Capital Management (UK) LLP v HMRC (29 June 2022) is the first time the UK's…

Robert E.Gaut, Stephen Pevsner, Catherine Sear

HMRC Clarifies Application of QAHC Regime to Corporate Lending Vehicles

United Kingdom, USA - June 10 2022 HMRC has recently updated the guidance relating to the UK’s new qualifying asset holding company (QAHC) tax regime which was introduced from 1 April…

Robert E.Gaut, Stephen Pevsner

A step closer to agreement on taxation of the digital world

OECD, USA - October 22 2021 On 8 October 2021, the OECD released a further statement in relation to the BEPS 2.0 proposals, aimed at addressing taxation of the modern digital…

Martin T Hamilton, Stephen Pevsner