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  • European Legal Update for US Fund Managers

    会議

    イベントの日付: 30 March 2017

    Our inaugural European Legal Update offers our clients the opportunity to hear about topical issues relevant to US fund managers, with or without a European office, who operate, trade or market in Europe.

  • VAT and on-supplied insurance

    記事

    送信済み: 24 March 2017

    The Upper Tribunal has held that an on-supply of insurance at a small profit qualified as an exempt supply even though the recipient could not directly enforce the insurance.

  • VAT and tripartite supplies

    記事

    送信済み: 23 March 2017

    The Upper Tribunal has applied the approach set out by the Supreme Court decision in Airtours to two scenarios involving tripartite arrangements concerning provision of temporary workers and car repairs undertaken by an insurer.

  • Bringing non-resident companies within the CT regime

    記事

    送信済み: 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.

  • Double Taxation Treaty Passport scheme consultation response published

    記事

    送信済み: 20 March 2017

    The Government has published a response document concerning the extension and future operation of the Double Tax Treaty Passport Scheme.

  • Partnership taxation: proposals to clarify tax treatment

    記事

    送信済み: 20 March 2017

    The Government has released revised proposals for the reform of partnership taxation to be brought into effect from April 2018.

  • Halifax abuse: burden of proof

    記事

    送信済み: 20 March 2017

    The First Tier Tribunal has followed dicta from the Upper Tribunal and held that the burden of proof for alleging Halifax abuse of law lies with HMRC.

  • Tax alert - ratification of Income Tax Treaties

    記事

    送信済み: 15 March 2017

    Kenya’s ratification of Income Tax Treaties with Korea and the United Arab Emirates.

  • Cayman Islands extends CRS notification and reporting dates

    記事

    送信済み: 10 March 2017

    The Cayman Islands have announced that CRS notification and first reporting deadlines have been extended by two months.

  • UK Budget 08 March 2017 - overview

    記事

    送信済み: 08 March 2017

    Simmons & Simmons' brief overview of the UK Budget 2017, which was released on 08 March 2017.

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