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Appeals › United Kingdom › Dividends

Cadwalader, Wickersham & Taft LLP

Beard v HMRC: Capital Dividends. A Triumph of Form Over Substance?

Cadwalader, Wickersham & Taft LLP on

Introduction The recent UK Court of Appeal decision in Beard considered the treatment of dividends from a non-UK company, particularly the interpretation of ‘dividends of a capital nature’. In her leading judgment, Falk LJ...more

Proskauer Rose LLP

UK Tax Round Up - November 2022

Proskauer Rose LLP on

Welcome to the November edition of the UK Tax Round Up. This month has seen the new Chancellor deliver his Autumn Statement following from the previous Chancellor’s so-called mini budget in October and the Court of Appeal’s...more

Latham & Watkins LLP

UK Court of Appeal: When to Trigger the Creditor Duty Shift

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Ruling provides guidance on how close to insolvency a company needs to be before directors must consider creditors’ interests. The UK Court of Appeal has ruled that the payment of a lawful dividend did not, on the facts,...more

Latham & Watkins LLP

Directors Beware: UK Court of Appeal Ruling Clarifies Creditors’ Abilities to Challenge

Latham & Watkins LLP on

The court offers guidance on reversing lawful dividend payments and when directors need to take into account creditors’ interests. On 6 February 2019, the UK Court of Appeal published a judgment in BTI v. Sequana that will...more

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