Richard Croker
CMS Cameron McKenna Nabarro Olswang LLP
Articles
HMRC v Investment Trust Companies: Suppliers beware overpaid VAT
United Kingdom - February 6 2017 The ruling in HMRC v Investment Trust Companies [2017] UKSC 29 published last month has established that final customers have no right to claim…
India and Singapore amend tax treaty
India, Singapore - February 2 2017 On 30 December 2016, the governments of India and Singapore signed the Third Protocol to amend the Double Taxation Avoidance Agreement (“DTAA”)…
Limited Partnerships: UK Government call for evidence on Review of Limited Partnership Law
United Kingdom - January 24 2017 Readers may be forgiven for thinking that Government reviews of limited partnership law are much like the proverbial bus, you wait ages (decades…
The new private fund limited partnership vehicle
United Kingdom - January 23 2017 UK limited partnerships are one of the most common and popular vehicles for investments in various sectors in Europe, including private equity, real…
Changes to the Taxation of Life Insurance Policies
United Kingdom - December 14 2016 In general, a life insurance policy will be a personal portfolio bond (“PPB”) if the terms allow the policyholder to select some or all of the…
