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Macfarlanes LLP | United Kingdom | 10 May 2019

A round-up of developments in corporate law for the week ending 10 May 2019.

The High Court has found that a director of a publicly listed company breached his duties when he “briefed against the board”, including by holding


Brodies LLP | United Kingdom, European Union | 2 May 2019

Fifth Money Laundering Directive

The Treasury published a consultation paper mid-April on its proposals for Transposition of the Fifth Money Laundering Directive (5MLD). Pursuant to


Burges Salmon LLP | United Kingdom | 7 Mar 2019

ATED and ATED-related CGT changes for 2019

All companies (whether UK or not) holding UK residential property valued at over £500,000 are subject to the Annual Tax on Enveloped Dwellings (ATED)


RPC | United Kingdom | 15 Feb 2019

Hegarty - HMRC information notices invalid

In Hegarty v HMRC 2018 UKFTT 0774 (TC), the First-tier Tribunal (FTT) has held that HMRC issued invalid information notices under paragraph 1


Macfarlanes LLP | Luxembourg, United Kingdom | 15 Feb 2019

Non-resident capital gains tax (CGT) on UK real estate: the new regime

The legislation for the new regime for taxing non-residents’ gains on UK commercial real estate has now come into force. HMRC has also published


Hogan Lovells | United Kingdom | 8 Feb 2019

HMRC issues guidance on taxation when receiving and selling cryptoassets

What has happened? HM Revenue & Customs (HMRC) has issued two pieces of guidance for individuals that receive and sell cryptoassets. The guidance


Kingsley Napley | United Kingdom | 17 Jan 2019

New Year’s resolutions for unmarried couples: make Wills, get married, better still, do both?

Over the years, I’ve encountered many couples in a relationship spanning 20 years or more, often with children together, who have never married nor


Orrick, Herrington & Sutcliffe LLP | United Kingdom | 3 Jan 2019

HMRC Publishes UK Tax Guidance on Cryptocurrency for Individuals

On December 19, HM Revenue and Customs (“HMRC”), the UK’s counterpart to the US Treasury, published long-awaited (and arguably long overdue) guidance


CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 21 Dec 2018

HMRC Publishes guidance on Taxation of Cryptoasset Holders

On 19 December 2018, HM Revenue & Customs (“HMRC”) published guidance on how individuals possessing cryptoassets may be taxed (the “Guidance”). In


Baker McKenzie | United Kingdom | 21 Dec 2018

HMRC Publishes Guidance on the Taxation of Cryptoassets for Individuals

This week HM Revenue & Customs (“HMRC”), the UK’s tax authority, set out its view on how individuals should be taxed when handling cryptoassets which

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