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Tax Credits › HMRC › United Kingdom

Ropes & Gray LLP

When Tax Meets Automation: Lessons From HMRC's Use (Or Not) Of Artificial Intelligence

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As businesses and individuals in the UK continue to explore the possibilities offered by artificial intelligence, it should come as no surprise that the Government has also embraced AI. Increasing productivity in the civil...more

Hogan Lovells

HMRC brings first prosecution under failure to prevent facilitation of tax evasion laws

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HMRC has reportedly brought its first-ever corporate prosecution under the failure to prevent the facilitation of tax evasion offence, almost eight years after the legislation was introduced in the Criminal Finances Act 2017....more

Proskauer Rose LLP

UK Tax Round Up - January 2025

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Welcome to the January 2025 edition of our UK Tax Round Up. This month has seen a very interesting decision of the Court of Appeal on the significant influence test in the salaried member rules and decisions on the tax...more

IR Global

How donations to charity can provide tax relief

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Gift Aid transforms charitable donations by allowing charities and CASCs to claim 25p extra for every £1 given—at no additional cost to you. Higher and additional rate taxpayers can also claim valuable tax relief, making...more

Cohen & Gresser LLP

HMRC R&D Fraud Arrests: A New Era for Tax Enforcement?

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On 30 October 2024, the Government published its highly anticipated Autumn Budget 2024 (the “Budget”). Among measures promised to “fix the foundations of the economy” is the Government’s commitment to implement “the most...more

Proskauer Rose LLP

UK Tax Round Up - November 2023

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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

Proskauer Rose LLP

UK Tax Round Up - March 2018

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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

Skadden, Arps, Slate, Meagher & Flom LLP

"Key Takeaways: Delaware LLCs - The Implications of Anson"

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Skadden held a webinar on September 14, 2015, to discuss certain key aspects of the U.K. Supreme Court decision in Anson v. HMRC, with a focus on potential ramifications for multinational groups including Delaware LLCs (and...more

Troutman Pepper Locke

UK Supreme Court Decision in Anson v. HMRC Reverses Established Tax Treatment of US LLCs

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In its July 1, 2015 decision in the case of Anson v. HM Revenue & Customs (2015 UKSC 44), the Supreme Court of England and Wales ruled that a Delaware limited liability company was “transparent” for UK income tax purposes. A...more

McDermott Will & Emery

Focus on Tax Controversy - Summer 2015

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The French 3 Percent Distribution Tax: Claiming a Refund - Since December 2012, French companies have been liable for a 3 percent tax on distributions to their shareholders (3 Percent Tax), but practitioners have widely...more

Proskauer Rose LLP

UK Supreme Court case of Anson v. HMRC [2015] UKSC 44

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Delaware LLC held to be UK tax transparent - The UK Supreme Court has handed down its judgment on the final appeal in the Anson case, in which it treated a taxpayer's interest in a Delaware LLC as transparent for UK tax...more

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