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Jurisdiction HMRC United Kingdom

Proskauer Rose LLP

UK Tax Round Up - February 2024

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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

Hogan Lovells

UK government plans to introduce a re-domiciliation regime

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On 27 October 2021, HM Treasury, BEIS and HMRC published a consultation paper seeking views on proposals for a UK re-domiciliation regime under which foreign-incorporated companies could change their place of incorporation to...more

Proskauer Rose LLP

UK Tax Round Up - August 2021

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In Claims Advisory Group v HMRC, The Upper Tribunal (UT) has confirmed that the service of claiming compensation on behalf of third parties for mis-sold payment protection insurance (PPI), is subject to VAT and not exempt...more

Hogan Lovells

Employment News: fiduciary duties, NICs, jurisdiction

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Battle Royal – handling of boardroom dispute was repudiatory breach - The High Court decision in Stobart Group Ltd v Tinkler explores the extent of a director's duties in the context of a boardroom dispute....more

Hogan Lovells

Stuck in the middle without EU: UK courts grapple with Brexit uncertainty

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One of the UK Government's central objectives for Brexit is to bring an end to the jurisdiction in the UK of the Court of Justice of the EU ("CJEU"). A necessary implication of this objective is that, unless agreed otherwise...more

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