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Macfarlanes LLP | United Kingdom | 8 Jun 2023
Employment tax update - June
Following the release of the May HMRC Agent Update (Issue 108), we have summarised the updates most relevant to employment taxes and reward…
Hogan Lovells | United Kingdom | 8 Jun 2023
Carried interest: legal challenge to the UK tax treatment
Recent publicity around the UK taxation of carried interest may, in due course, make it more likely that a UK government would look again at the tax…
Slaughter and May | United Kingdom | 8 Jun 2023
Hargreaves Property Holdings v HMRC: Beneficial entitlement and “yearly” interest
The Upper Tribunal’s decision is a helpful ‘back-to-basics’ on the nature and purpose of the provisions on withholding tax on interest income and a…
Freshfields Bruckhaus Deringer | United Kingdom | 8 Jun 2023
Cooperation with prosecuting and regulatory authorities
Cooperation with law enforcement agencies and other authorities is an important element of the strategic response to regulatory proceedings…
Charles Russell Speechlys | United Kingdom | 7 Jun 2023
Re Avanti Communications Limited (In Administration) - There’s a Satellite Charge Floating in the Sky - or is it Fixed?
A recent first instance judgment has provided some welcome guidance on the characterisation of a charge as fixed or floating security. The High Court…
Burges Salmon LLP | United Kingdom | 7 Jun 2023
Does your house need a horse?
One of HMRC's current 'hot topics' for SDLT is whether land purchased with a dwelling falls within the definition of "residential property" or whether…
Macfarlanes LLP | United Kingdom | 7 Jun 2023
Cautionary tales: how (not) to handle embargoed judgments
In a spate of recent decisions, the Courts have sent a clear message that breaching the embargo on a draft judgment is a serious matter. Failure to…
Anthony Gold | United Kingdom | 7 Jun 2023
5 reasons why Will writing in London is important for your family’s future
According to recent data released by HMRC, £7.1 billion was collected in Inheritance Tax for the 2022/2023 financial year. It will come as no…
Osborne Clarke | United Kingdom | 6 Jun 2023
UK government launches new consultation and responds to call for evidence on 'umbrellas'
The government today (6 June) issued a summary of responses to the November 2021 call for evidence about "umbrella" arrangements in the UK and a new…
Hogan Lovells | United Kingdom | 6 Jun 2023
HMRC 2: 1 debtor - English Court refuses to sanction Nasmyth’s restructuring plan cramming down HMRC
Following active opposition by HMRC, on 28 April 2023 the English High Court (Mr Justice Leech) refused to sanction a restructuring plan under Part…
