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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…

Stephen Pevsner, David M. Ward

EU Commission publishes draft directive to remove tax driven debt-equity bias

European Union, USA - May 25 2022 On 11 May 2022, the European Commission (the “Commission”) published its draft proposal for a debt-equity bias reduction allowance (“DEBRA” or, the…

Emma C. McDonnell

UK tax round up

United Kingdom - March 19 2022 Welcome to the March edition of the Proskauer UK Tax Round Up. In his Spring Statement, the Chancellor focused on measures to alleviate the…

Richard Miller, Stephen Pevsner, Catherine Sear

UK Tax Round Up

United Kingdom - January 17 2022 In Strategic Branding Ltd v HMRC,the First-tier Tribunal (FTT) held that sums contributed by the taxpayer company to a remuneration trust scheme which…

Richard Miller, Stephen Pevsner, Catherine Sear

130 countries join the OECD’s framework for international tax reform

OECD - July 5 2021 Significant progress has been made in the efforts of the OECD to reach international consensus on the BEPS 2.0 proposals. Broadly, the proposals are…