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  • CAIA series: UK Government infrastructure investment panel


    Submitted: 16 February 2018

    Last week the firm co-hosted with the Chartered Alternative Investment Analyst Association a very topical panel event discussing UK government assets and infrastructure investment.

  • Membership fees and allocations to separate branches


    Submitted: 12 February 2018

    Although branches of the NFOP were independent persons for VAT purposes, branch rebate payments made from the NFOP to the branches were not amounts received as agent by the NFOP, but consideration received by NFOP for supplies of membership benefits.

  • VAT, fixed establishments and supplies into the UK using a related UK party


    Submitted: 12 February 2018

    An overseas company which supplied insurance through a related company in the UK did not have a fixed establishment in the UK. Accordingly, supplies by the UK broker to the company were supplied outside of the EU and the broker was able to recover input tax attributable to those supplies.

  • Legal Headwinds: UK/EU - Quarterly Report - Q1 2018 Restricted access


    Submitted: 09 February 2018

    The Q1 2018 edition of Legal Headwinds focuses on key legal and regulatory developments relevant to asset managers and financial institutions operating in the UK for the period from 01 January 2018 to 31 March 2018.

  • Litigation privilege upheld in tax investigation case


    Submitted: 08 February 2018

    ​In Bilta v RBS the court held that notes of interviews made in the course of an investigation were covered by litigation privilege. How did this case differ from SFO v ENRC?

  • Changes to UK taxation of termination payments


    Submitted: 07 February 2018

    In this session, Simmons & Simmons tax specialists discuss the key aspects of the new provisions and practical points to consider in light of the changes.

  • Taxation of Bitcoin and other similar cryptocurrencies


    Submitted: 06 February 2018

    An overview of the UK tax treatment of Bitcoin and similar cryptocurrencies.

  • New Spain-Qatar Double Tax Treaty


    Submitted: 06 February 2018

    With effect from 06 February 2018, Spain and the State of Qatar have signed an agreement to avoid double taxation and prevent tax evasion in terms of income taxes.

  • Input VAT and fraudulent non-supplies


    Submitted: 01 February 2018

    A taxpayer was entitled to input VAT credit for a payment in respect of a supply that the supplier fraudulently never completed.

  • New Welsh land transaction tax


    Submitted: 31 January 2018

    Stamp duty land tax will be replaced by Welsh land transaction tax in Wales from 01 April 2018.

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