Welcome to July’s edition of our UK Tax Round Up. Apart from the draft legislation and accompanying material released on 21 July as part of “L-Day” (legislation day), July was a fairly quiet month for UK tax developments....more
7/31/2025
/ Business Taxes ,
Capital Gains ,
Carried Interest ,
Corporate Taxes ,
HMRC ,
Inheritance Tax ,
International Tax Issues ,
Proposed Legislation ,
Tax Avoidance ,
Tax Legislation ,
Tax Reform ,
Tax Tribunal ,
Taxation ,
Trusts ,
UK
Welcome to the December 2024 edition of our UK Tax Round Up. This month has seen interesting decisions on the basis for rescission of an arrangement with adverse tax consequences, the treatment of a loan from an EBT, the tax...more
1/3/2025
/ Beneficiaries ,
Compensation ,
HMRC ,
Income Taxes ,
Inheritance Tax ,
Liability ,
National Insurance Contributions ,
Settlement Agreements ,
Tax Avoidance ,
Tax Exemptions ,
Tax Revenues ,
Trusts ,
UK ,
Withholding Tax
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 September edition of the UK Tax Round Up. This month has seen interesting decisions on the salaried members rules, the scope of arrangements for the CGT rollover main tax avoidance purpose test and the...more
10/12/2023
/ Compensation ,
Film Industry ,
GAAP ,
HMRC ,
Investment ,
Private Limited Companies ,
Subsidies ,
Tax Avoidance ,
Tax Deductions ,
Tax Exemptions ,
Tax Planning ,
UK
Welcome to August’s edition of our UK Tax Round Up. This month has seen two interesting decisions from the Upper Tribunal, the first on the loan relationship unallowable purpose test and the second on the meaning of...more