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377 results found

Article

DLA Piper | United Kingdom, Global | 7 Jan 2019

The anti-avoidance framework in the United Kingdom

A structured guide to the anti-avoidance framework in the United Kingdom

Article

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

Article

Proskauer Rose LLP | United Kingdom | 28 Jul 2018

New double tax treaties with Jersey, Guernsey and the Isle of Man

The Government has entered into new double tax treaties with Jersey, Guernsey and the Isle of Man (the Other Country) that will come into force once

Article

Macfarlanes LLP | United Kingdom | 17 Jul 2018

UK withholding tax on loan interest: Ardmore Construction Limited v HMRC

In Ardmore Construction Limited v HMRC, the UK Court of Appeal considered whether interest payments made by a UK resident debtor under a loan owed to

Article

Brodies LLP | United Kingdom | 6 Jun 2018

Investing In Student Accommodation In Scotland

Purpose Built Student Accommodation is one of the fastest growing asset classes for institutional investors looking to acquire high yield property in

Article

Bryan Cave Leighton Paisner (BLP) | United Kingdom | 27 Mar 2018

No withholding tax on “loyalty payments” paid by investment platform-payments not “annual payments"

Hargreaves Lansdown ("HL") has defeated HMRC's claim for withholding tax at 20 on platform "loyalty payments" made to its clients, largely pre-2014

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 4 Jan 2018

Consultation: UK Royalties Witholding Taxes on payments between non-UK parties

As promised in the Autumn Budget, the Government has published its consultation document on royalties withholding taxes (the “Consultation”) (access

Article

Macfarlanes LLP | United Kingdom, OECD | 7 Dec 2017

Withholding tax on royalties: the beginnings of international tax anarchy?

At the Autumn Budget, the Government published a consultation paper which focused on the manner in which certain businesses that operate within the

Article

Herbert Smith Freehills LLP | OECD, European Union, Global | 7 Dec 2017

The EU publishes a list of non-cooperative tax jurisdictions

On 5 December 2017, the EU published its list of 17 non-cooperative jurisdictions for tax purposes. The list forms part of the EU's work to clamp

Article

Baker McKenzie | Global | 13 Jun 2017

Global Equity Services Clients & Friends - June 2017

The deadlines for the Australian Share Plan Reports are approaching: the Employee Share Scheme Statements must be distributed to employees by July 14

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