Samantha Dames
CMS Cameron McKenna Nabarro Olswang LLP
Articles
Tax treatment of re-insurance of BLAGAB - changes with immediate effect
United Kingdom - December 15 2022 On 15 December 2022, tax changes have been announced, which have immediate effect, which apply to insurers which write, acquire or re-insure basic…
CMS Tax Disputes Digest (November 2022)
United Kingdom - November 30 2022 Welcome to the Autumn 2022 edition of our UK Tax Disputes Digest: a high-level summary for heads of tax, finance directors, General Counsel and other…
CMS UK Tax Disputes Digest (August 2022)
United Kingdom - August 23 2022 Welcome to the summer (and very first) edition of our UK Tax Disputes Digest: a high-level summary for General Counsel, heads of tax and other…
Challenging HMRC U-turns: Lessons from a recent EIS decision
United Kingdom - March 30 2021 Governments across the globe are facing a mountain of debt following the pandemic, with the focus of some now shifting to income generation mode. In…
Covid-19: New HMRC Guidance on the Application of the Statutory Residence Test
United Kingdom - March 26 2020 In light of the current Covid-19 pandemic, Her Majesty’s Revenue & Customs (“HMRC”) published new guidance on 23 March 2020 concerning the…
