Welcome to the September 2024 edition of our UK Tax Round Up. This month has seen decisions on UK tax residence, VAT group eligibility and the Supreme Court’s ruling in the long running case involving the employment status of...more
10/4/2024
/ Appeals ,
Barclays ,
Corporate Taxes ,
Court of Justice of the European Union (CJEU) ,
Dismissals ,
EU ,
European Commission ,
HMRC ,
Tribunals ,
UK ,
Value-Added Tax (VAT)
The “retailisation” of private funds has been one of the industry’s most significant trends in recent years, with fund managers seeking sources of capital beyond their usual institutional, professional and sophisticated...more
9/5/2024
/ Asset Management ,
Capital Raising ,
ELTIF ,
EU ,
EuVECA ,
Financial Conduct Authority (FCA) ,
Fund Managers ,
Investors ,
Private Funds ,
UCITS ,
UK
Settlement payment subject to tax as employment income -
In Mathur v HMRC, the Upper Tribunal (UT) has upheld the FTT’s decision that a £6 million settlement payment to a former employee following an employment tribunal...more
3/11/2024
/ Capital Contributions ,
EU ,
HMRC ,
Income Taxes ,
Interest Rates ,
Investigations ,
Jurisdiction ,
Price Manipulation ,
Professional Regulators ,
Settlement ,
Termination ,
UK
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Draft Guidance ,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 May’s edition of our UK Tax Round. This month has been relatively quiet but there were a couple of cases that affect transactions that we see in practice, including an interesting update on what could constitute a...more
Welcome to the October edition of the UK Tax Round Up. October has been an extraordinary month in the UK, with political turbulence triggering reversals of many of the tax policies announced by the government at the end of...more
11/1/2022
/ Double Taxation ,
EU ,
European Court of Justice (ECJ) ,
HMRC ,
Income Taxes ,
Interest Rate Adjustments ,
Reversal ,
Tax Liability ,
Tax Policy ,
UK ,
Value-Added Tax (VAT)