Corporate Taxes, Cross-Border, HMRC

Towards Commercial Rationality: HMRC’s New Unilateral APA Process Will Reduce Uncertainty Over Cost-Sharing Participation

Skadden, Arps, Slate, Meagher & Flom LLP on 7/9/2025

Multinational groups adopting cost contribution arrangements (CCAs) — or cost share agreements in US parlance — as part of their cross-border intellectual property (IP) development strategies have a new opportunity to...more

COVID-19: DAC 6 reporting delayed

Proskauer - Tax Talks on 5/15/2020

In light of COVID-19, and in response to requests from European trade associations, the European Commission has published its proposal to amend Directive 2011/16/EU which deals with various strands of administrative...more

UK Tax Round Up - December 2018

Proskauer Rose LLP on 12/31/2018

UK Developments - Taxpayer succeeds in judicial review case against HMRC - On 22 November 2018, the Upper Tribunal published its decision on the judicial review case of R. (on the application of Vacation Rentals (UK)...more

UK Tax Round Up - August 2018

Proskauer Rose LLP on 8/29/2018

VAT treatment of supplies of non-employed temps clarified - A recent Court of Appeal case – Adecco v HMRC – clarifies a longstanding question over seemingly contradictory case law on the VAT treatment of employment agency...more

UK Tax Round Up - April 2018

Proskauer Rose LLP on 5/1/2018

General UK tax developments - Changes to taxation of termination payments - HMRC has updated its Employment Income Manual to reflect the changes to the taxation of termination payments (including payments in lieu of...more

UK Tax Round Up - March 2018

Proskauer Rose LLP on 4/5/2018

Welcome to the March edition of the Proskauer UK Tax Round Up. As promised, the Spring Statement from the Chancellor focused on the economy and public finances without any major tax announcements. However, a few interesting...more

UK Tax Round Up - February 2018

Proskauer Rose LLP on 2/23/2018

Case law developments - Settlement payment not deductible as an expense of a trade (Vaines v HMRC) - Mr. Vaines was a solicitor. In the 2007/08 tax year he paid a settlement amount to a third party that had made a...more

Corporate Taxes › Cross-Border › HMRC