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Proposed FTT undermined by EU legal analysis

European Union - September 13 2013 In recent days there has been detailed and widespread reporting of the conclusions reached in a non-binding legal opinion (the Legal Opinion)...

Will Smith.


Partnerships: UK tax authority launches consultation process

United Kingdom - June 3 2013 Following an announcement made as part of the UK Budget 2013, the UK tax authority ("HMRC") has formally launched a consultation process concerning...

Will Smith.


UK budget 2013: proposed UK public consultations of potential interest to the international investment management industry

United Kingdom - March 20 2013 As part of the UK Budget 2013, the UK Government has announced that it intends to launch two public consultations relating to tax matters which will...

Will Smith.


UK tax relief for "negative earnings"?

United Kingdom - March 4 2013 A recent decision of the UK First Tier Tax Tribunal considered the concept of giving tax relief for so-called "negative earnings". In short, and as...

Will Smith.