Ropes & Gray LLP
This article includes commentary from tax partner and tax controversy group co-founder, Kat Gregor, on the implications of the European Union's new tax transparency rules.
Veale Wasbrough Vizards
From 8 July until 31 March 2020, the SDLT 0% band has been increased from £125,000 up to £500,000.
As lockdown restrictions ease, countries across the world are grappling with how to safely restart their economies after such a sudden halt.
It has been announced by Parliament that the planned IR35 tax reforms will be pushed back by a year to April 2021.
The turmoil of the Covid-19 crisis has made us all consider our own mortality.
In a world which has experienced unprecedented change as a result of COVID-19 and is now beginning to pick itself up one step at a time, it is natural to feel shaken and uncertain about the future.
Proskauer Rose LLP
HMRC has updated its guidance at BIM48000 regarding how legislation and case law should be applied where a business makes changes to its trading activities, including in ...
As the new tax year has arrived, there is some good tax news amongst all the chaos and stress of Covid-19.
Butcher & Barlow
The Civil Partnerships, Marriages and Deaths Act 2019 came in to force at the end of 2019. It gave heterosexual couples the right chose to have a civil partnership...
Until recently, tax payers had between 10 and 20 months from the date they disposed of a UK residential property to report and pay any Capital Gains Tax (CGT) due. This changed from 6 April 2020.
Ropes & Gray LLP
Cum-ex transactions are complicated equity trading transactions which led to multiple claims for refund of a single payment of dividend withholding tax in Germany...
The private rented sector (PRS) in the UK has grown significantly in the last decade and the multifamily sector in particular has attracted substantial investment from new overseas investors...
With a shift of focus from the current health crisis to a future economic crisis, the Office for Budget Responsibility is predicting a deficit of £280 billion for the 2020-21 financial year, while The Financial Times estimates ...
It was a great opportunity, so we bought. Only later did we realize that the structure might not have been optimal. This might be a good time to restructure.
Current Status: The UK Government is moving ahead with its implementation of the Digital Services Tax ("DST")
Reporting and Non-Reporting Funds are taxed differently in the UK so it is important for investors to understand the distinctions and the potential impact on UK tax liabilities.
From 6 April 2020, a new 30-day deadline for reporting and paying any capital gains tax (CGT) was introduced for UK residents on the disposal of UK residential property.
One of the many unprecedented ways in which Covid-19 has impacted on every aspect of public life includes the closure of museums, art galleries, cultural institutions and heritage properties
Individuals may consider giving away valuable assets to family members for various personal reasons, but one of the most logical reasons (at least, for UK domiciled and deemed domiciled individuals)
One of the many unprecedented ways in which Covid-19 has impacted on every aspect of public life includes the closure of museums, art galleries, cultural institutions and heritage properties.