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Central management and control and SPVs

Article

Submitted: 05 July 2019

The fact that an overseas Special Purpose Vehicle (SPV) was set up to carry out a specific transaction did not lead to any presumption that the directors had abdicated responsibility for the central management and control of that SPV.
The OECD's proposals for the taxation of the digital economy

Article

Submitted: 13 June 2019

Tomoko Ikawa and Gary Barnett’s article for LexisNexis setting out the OECD’s plans to find a global solution for the taxation of the digital economy
Ordinary share capital and cumulative preference shares

Article

Submitted: 10 June 2019

Zoe Arnautov and Gary Barnett’s article for Tax Journal discussing the meaning of ordinary share capital following the FTT decision in Warshaw.
A consensus solution for the tax challenges of the digital economy: OECD report

Article

Submitted: 04 June 2019

An OECD report sets out its programme to progress radical proposals on taxation of the digital economy.
Off-payroll working rules: Simmons & Simmons response to consultation

Article

Submitted: 29 May 2019

Simmons & Simmons response to the "Off-payroll working rules from April 2020" policy paper and consultation document published on 05 March 2019 by HMRC.
Meaning of ordinary share capital

Article

Submitted: 13 May 2019

The FTT has held that cumulative preference shares qualify as “ordinary share capital” when determining the level of a person’s shareholding for entrepreneurs’ relief purposes.
Facilitation of tax evasion: the reality of prevention procedures

Article

Submitted: 07 May 2019

Matthew Norris’ article for Tax Journal reviewing the impact of the corporate criminal offence of failing to prevent facilitation of tax evasion.
Final, unnecessary step in refinancing had a unallowable purpose

Article

Submitted: 30 April 2019

A loan entered into as a final step in a debt restructuring was for an “unallowable purpose” where its main purpose was to obtain UK tax deductions and it was an unnecessary step in relation to the broader purposes of the general restructuring.
Restriction on tax free intra-group transfers to recipients within the scope of UK tax contrary to EU law

Article

Submitted: 04 April 2019

The FTT has held that the UK rules allowing tax neutral transfers of assets between group companies are contrary to EU law in not allowing a deferral of tax in the case of transfers to recipients not within the scope of UK tax.
Luxembourg update: County by country reporting

Article

Submitted: 03 April 2019

On 22 March 2019, a new Grand-Ducal Decree amended the Decree of 13 February 2018 concerning the application of Article 4, paragraph 2 of the Law of 23 December 2016 regarding country by country reporting. The new Decree updates the jurisdictions that are subject to reporting and the fiscal year when such reporting will apply.