News & Analysis as of

United Kingdom CFC HMRC

Cadwalader, Wickersham & Taft LLP

EU State Aid Litigation Casts a Long Shadow

On 2 April 2019, the European Commission (the “Commission”) concluded that the group finance company exemption from the UK’s controlled foreign company (“CFC”) regime, in respect of finance income that derived from UK...more

Proskauer Rose LLP

UK Tax Round Up - November 2017

Proskauer Rose LLP on

UK Tax News and Developments - The OTS publishes its report "Value added tax: routes to simplification" - On 7 November, the Office of Tax Simplification (OTS) published its first report on VAT, which included a range...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Delaware LLCs and UK Entity Classification: The Fallout From the Curious Case of George Anson"

Fundamental to any developed tax policy is knowing who the taxpayer is (or should be) with respect to any particular transaction. Although that can be relatively straightforward in purely domestic situations, a cross-border...more

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