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Article

Allen & Overy LLP | United Kingdom, European Union | 18 Feb 2019

Pensions: what's new this week 18 February 2019

Welcome to your weekly update from the Allen & Overy Pensions team, bringing you up to speed on all the latest legal and regulatory developments in

Article

RPC | United Kingdom | 12 Feb 2019

Autumn 2018 Budget

On 29 October 2018, the Chancellor delivered the Autumn 2018 Budget. Some of the key announcements for businesses included: Entrepreneurs' Relief (1)

Article

Macfarlanes LLP | United Kingdom | 30 Jan 2019

Offshore income gains

When introducing the 15-year deemed domicile rule in 2017, the Government promised that income and gains on overseas assets owned by trusts

Article

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

Article

Bryan Cave Leighton Paisner LLP | United Kingdom | 12 Dec 2018

Balancing HMRC Powers and Taxpayer Safeguards: House of Lords Report

On 4 December 2018, the House of Lords Economic Affairs Committee (the “Committee”) published a report, “The Powers of HMRC: Treating Taxpayers

Article

RPC | United Kingdom | 5 Dec 2018

Griffiths - appeal against HMRC penalties allowed as notice to file was invalid

In Griffiths v HMRC 2018 UKFTT 0527 (TC), the FTT has allowed the taxpayer's appeal against penalties imposed by HMRC as its notice to file a tax

Article

BDB Pitmans LLP | United Kingdom | 26 Nov 2018

HMRC loses football referee employment status case

The First-tier Tribunal has held that, for tax purposes, lower division football referees are not employees of Professional Game Match Officials

Article

Taylor Wessing | United Kingdom | 20 Nov 2018

The beginning of the end of limited company contracting in the private sector?

Arguably the biggest announcement affecting UK employment practices from the 2018 Budget was confirmation that changes will be made to the 'off

Article

Macfarlanes LLP | United Kingdom | 16 Nov 2018

Non-resident CGT: new regime for real estate funds

The Government has published legislation on how the new capital gains tax (CGT) regime for non-resident real estate investors will apply to funds and

Article

Charles Russell Speechlys LLP | United Kingdom | 7 Nov 2018

Collective insanity: the problem with offshore income gains - and what the Government hasn’t done about it

Extensive reforms to the taxation of offshore trusts in recent Finance Acts were meant to protect foreign domiciled settlors from arising basis

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