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
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
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
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
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…