Welcome to December’s edition of our UK Tax Round Up. This month has seen two interesting decisions on the connections needed for amounts to be taxed as employment income, the latest instalment in the BlueCrest partner...more
1/5/2024
/ Appeals ,
Artificial Intelligence ,
Capital Gains ,
Classification ,
Double Taxation ,
Employment Tax ,
HMRC ,
Limited Liability Company (LLC) ,
Luxembourg ,
Machine Learning ,
Pensions ,
UK
Welcome to November’s edition of the UK Tax Round Up. This month has seen the Chancellor’s Autumn Statement as well as an interesting confirmation from the Court of Appeal on the scope of “arrangements” for capital gains tax...more
12/12/2023
/ Capital Gains Tax ,
HMRC ,
Investment ,
National Insurance Contributions ,
OECD ,
Pensions ,
Private Equity ,
Tax Avoidance ,
Tax Credits ,
Transfer of Assets ,
UK ,
Venture Capital
Welcome to the October edition of the UK Tax Round Up. This month has seen the Supreme Court’s judgment on the operation of the employment-related securities deeming provision, the Court of Appeal’s decision on what...more
11/6/2023
/ Appeals ,
Business Succession ,
Cayman Islands ,
Court of Justice of the European Union (CJEU) ,
Debt ,
Draft Guidance ,
EU ,
Hedge Funds ,
HMRC ,
Loan Repayment Issues ,
Partnership Agreements ,
Pensions ,
Securities ,
UK ,
Value-Added Tax (VAT)
Welcome to June’s edition of our UK Tax Round Up. Several interesting cases have been reported this month, including a range of issues relevant to UK withholding tax on interest being considered in Hargreaves. HMRC has also...more
7/5/2023
/ Bank of England ,
Cryptoassets ,
HMRC ,
Investment Management ,
Loan Agreements ,
National Asset Management Agency (NAMA) ,
OECD ,
Pensions ,
SAYE/Sharesave Plan ,
SIP ,
UK ,
Withholding Tax