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Article

Dechert LLP | United Kingdom | 31 Oct 2018

UK Commits to Introducing Targeted Digital Services Tax

The UK government yesterday announced that it will introduce a targeted Digital Services Tax aimed at large search engines, social media platforms and

Article

Dechert LLP | United Kingdom, European Union | 17 Apr 2018

Asset Management Regulatory Roundup: April 2018 - Issue 7

FCA Statement on EU Withdrawal Following Brexit The Financial Conduct Authority (FCA) has issued a statement welcoming the agreement reached on the

Article

Dechert LLP | United Kingdom | 29 Nov 2017

Prospective UK Tax Changes affecting Real Estate Funds - Extension of CGT and Corporation Tax to non-UK residents on the direct and “indirect” sale of UK commercial real estate

In the Autumn Budget 2017, the UK government announced that from April 2019 tax will be charged on gains made by non-UK residents on the disposal of

Article

Dechert LLP | United Kingdom | 9 Oct 2017

UK Criminal Finance Act 2017: Immediate Considerations for Asset Managers

UK asset managers, non-UK asset managers carrying on business in the UK and the funds they manage are within the scope of the new corporate criminal

Article

Dechert LLP | United Kingdom | 10 Jan 2017

HMRC Publishes Guidance on the Tax Treatment of Clawback of Remuneration in the UK

Since the financial crisis of 2008 2009, swathes of new regulations have been introduced governing various aspects of remuneration in the financial

Article

Dechert LLP | USA, United Kingdom | 1 Oct 2015

UK tax treatment of US LLC: HMRC’s practice following Anson

We reported earlier this year on the UK Supreme Court's decision in HMRC v Anson, in which it was held that a UK taxpayer, Mr. Anson, was entitled to

Article

Dechert LLP | United Kingdom | 15 Jul 2015

The UK Summer Budget - private equity and investment management

The Chancellor of the Exchequer's Summer Budget on 8th July introduced a series of unexpected tax changes affecting the private equity and investment

Article

Dechert LLP | USA, United Kingdom | 6 Jul 2015

Taxpayer wins landmark decision regarding the UK tax treatment of US LLCs

Following the taxpayer's victory in the recent Supreme Court decision of HMRC v Anson, UK resident members of Delaware LLCs may now be entitled to

Article

Dechert LLP | United Kingdom | 6 Dec 2013

Pre-budget review: changes to the taxation of mixed partnerships in the UK

HMRC published a consultation document on 20 May 2013 which proposed major changes to the taxation of partnerships. This was of particular relevance

Article

Dechert LLP | United Kingdom | 6 Dec 2013

UK Autumn Statement brings mixed blessings

This year's Autumn Statement delivered by the Chancellor of the Exchequer in Parliament on 5 December 2013, and the subsequent draft Finance Bill and

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