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Court of Appeal overturns High Court and holds that tax claim notice was valid

USA - May 11 2021 This was an appeal against the High Court decision in Dodika Ltd & Ors v United Luck Group Holdings Limited from August 2020 (see our Tax Blog on…

Katerina Heal.

COVID-19: OECD updates its guidance on residence and permanent establishments

OECD, United Kingdom, USA - February 5 2021 From the beginning of the UK’s first lockdown in March of last year we have reported on the impact of the pandemic on individual and…

Philip Gilliland.

Narrowing of UK intermediaries’ DAC 6 reporting requirements

European Union, OECD, United Kingdom - January 5 2021 On 30 December, the UK government laid regulations that will significantly reduce the type of cross-border arrangement that will need to be reported…

Philip Gilliland, Richard Miller.

Court of Appeal decides that Jersey companies were UK tax resident

United Kingdom - December 23 2020 In HMRC v Development Securities, the Court of Appeal (the “CA”) has overruled the Upper Tribunal and agreed with the First-tier Tribunal that the…

Katerina Heal.

UK Tax Round Up

European Union, OECD, United Kingdom - December 15 2020 Draft regulations providing for employee and employer national insurance contribution (NIC) exemptions from payments made to employees to cover the…

Catherine Sear, Robert E.Gaut.