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Article

Shearman & Sterling LLP | United Kingdom, European Union, Global | 24 Apr 2019

Corporate governance and securities law update : Europe edition, April 2019

On 10 January 2019, the Technical Expert Group (TEG) set up by the European Commission ("Commission") to assist in four key areas of the Action Plan

Article

Shearman & Sterling LLP | United Kingdom | 25 Aug 2017

Personal Liability for Senior Accounting Officers Over Tax Accounting Arrangements First Court Decision Provides a Cautionary Tale

The UK Senior Accounting Officer (SAO) regime was brought in by the Finance Act 2009 and requires large companies and groups to identify the

Article

Shearman & Sterling LLP | USA, United Kingdom | 6 Jul 2015

Is it all now transparent? UK Supreme Court case on Delaware LLCs leaves open questions on entity classification for UK tax purposes

The UK Supreme Court delivered an unexpected final judgment on 1 July 2015 in the long-running case of Anson v Commissioners for Her Majesty's Revenue

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