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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.

  • Taxation of Bitcoin and other similar cryptocurrencies


    Submitted: 06 February 2018

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

  • Notifying claims under a tax deed and warranties


    Submitted: 26 January 2018

    The Court of Appeal has held that where a notice requires the “grounds” of the claim to be specified, it is necessary to specify the particular warranties and particular provisions of the tax deed which are relied upon for the notice to be valid.

  • Optional international joint tax scheme insufficient to meet Marks & Spencer final loss exception


    Submitted: 18 January 2018

    In the context of the ECJ Marks & Spencer group relief decision, the existence of an optional Danish scheme for joint taxation, which required the inclusion of all foreign subsidiaries and PEs for a minimum of ten years, was not sufficient to meet the requirement to provide relief for the terminal losses of a foreign PE.

  • US tax reform: impact on multinationals


    Last Reviewed: 17 January 2018 / Submitted: 02 May 2017

    Wide-ranging reforms to US businesses taxes, including the introduction of a 21% tax rate, are predicted to have a significant impact on both outbound and inbound US investment by multinationals.

  • Taxation of the digital economy: ECOFIN conclusions


    Submitted: 21 December 2017

    ​The European Council has adopted recommendations in relation to taxation of the digital economy as a basis for further international developments.

  • Deposit taking gives rise to an exempt supply


    Submitted: 14 December 2017

    Deposit taking activities carried out by a bank amounted to the provision of VAT exempt services to customers, such that related input VAT could not be recovered: ING Intermediate Holdings Ltd v HMRC.

  • Consultation on extending royalties withholding tax


    Submitted: 11 December 2017

    The Government has published a consultation document on the proposed extension of withholding tax to royalty payments connected with the exploitation of UK rights or property, which was announced in the November 2017 Budget.

  • Bringing non-resident companies within the CT regime


    Last Reviewed: 07 December 2017 / Submitted: 21 March 2017

    The Government has released proposals to bring the UK real property income of non-resident companies within the charge to corporation tax.

  • Bringing non-resident companies within the CT regime on UK property income and gains


    Submitted: 07 December 2017

    The Government has confirmed that it plans to bring non-resident companies within the scope of corporation tax on their UK property related income and gains with effect from April 2020.

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