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21 results found

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 | 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 | 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 | 25 Jul 2013

HMRC consults on tax residence of non-UCITS funds managed by UK managers

HMRC has released a series of consultations regarding financial services taxation. The proposed measures are in line with the Government's "UK

Article

Dechert LLP | United Kingdom | 22 May 2013

HM Treasury rethinks the UK tax treatment of fee rebates

In a Written Ministerial Statement made in UK Parliament on 21 May 2013, Treasury Economic Secretary Sajid Javid MP announced the Treasury's

Article

Dechert LLP | United Kingdom | 21 May 2013

HM Revenue & Customs consultation document poses significant tax challenges for investment management LLPs

On 20th May, HMRC published a consultation document which proposes major changes to the taxation of partnerships in the UK. The consultation is

Article

Dechert LLP | United Kingdom | 28 Mar 2013

Changes to the UK tax treatment of fee rebates and trail commissions

HM Revenue & Customs ("HMRC") this week made a surprise announcement regarding the tax treatment of fee rebates and similar payments made to UK

Article

Dechert LLP | United Kingdom | 13 May 2011

Equalisation opportunities

New regulations to amend the UK’s tax regime for offshore funds will take effect on 27 May.

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