Mondaq UK: Tax
Ropes & Gray LLP
The unveiling of the EU tax haven blacklist was covered in our Alert dated 12 December, 2017.
Mayer Brown
Customs and tax authorities pursue different objectives in assessing the value of goods traded between related parties.
Withers LLP
Federal law: On December 22, 2017 the President signed into law legislation that represents the most sweeping tax reform in decades (the "Act"), and generally takes effect on January 1, 2018.
Mishcon de Reya
The Chancellor delivered his Autumn Budget on 22nd November, setting out the Government's tax policy for the next fiscal period.
Mishcon de Reya
The Annual Tax on Enveloped Dwellings (ATED) was introduced by the Finance Act 2013 and imposes an annual charge on corporate entities holding UK residential property worth more than £500,000.
Mishcon de Reya
The VAT rules providing that an option to tax (or VAT election) may be disapplied in certain circumstances have been around since 1997 but until recently there has been little case law ...
Mishcon de Reya
Current acceptable established tax planning methods will no longer be available from April 2018. Non-domiciled settlors and beneficiaries should be mindful of the steps ...
Mishcon de Reya
e Court has unanimously rejected a taxpayer's claim for compound interest on overpaid VAT in Littlewoods Ltd and others v HMRC [2017] UKSC 70. The case alone was worth £1.2 billion ...
Mishcon de Reya
From April 2020, non-UK resident companies that carry on a UK property business or have other income and gains derived from UK property will become chargeable to UK corporation tax.
Mishcon de Reya
The corporate offence of "failing to prevent the facilitation of tax evasion" came into force on 30 September 2017.
Deloitte
The deadline for completing 2016/17 tax returns is now less than two weeks away and probably approaching far too fast for the over 11 million people who need to file Self Assessment tax returns each year.
Mishcon de Reya
Smart contracts, high speed broadband, digital networking… as the 'digital economy' provides ever-evolving ways of doing business, countries are increasingly seeking ways to tax non-resident companies...
Mishcon de Reya
Despite trusts being the traditional wealth and succession planning preference, family investment company ("FIC") structures are being increasingly used by individuals as an alternative.
Smith & Williamson
In this week's Tax Update:
MJ Hudson
In this article we look at the two most common UK vehicles for operating a UK-based hedge fund management business (i) the private limited company ("UK company") and (ii) the limited liability partnership ("LLP").
MJ Hudson
The British and Irish pub is an institution unique to this corner of Europe. Pubs sit at the centre of most British communities, simultaneously serving as restaurants, drinking establishments and social venues.
Mishcon de Reya
If you have sold, gifted or spent cryptocurrency in the tax year ending 5 April 2017, you may need to declare any profit or gains on your self-assessment tax return due 31 January 2018.
Smith & Williamson
Potential new register of beneficial ownership of overseas legal entities
Wright Hassall LLP
HMRC has announced a final settlement opportunity in relation to Disguised Remuneration (DR) Schemes, and has provided information on identifying a DR scheme.
Ropes & Gray LLP
A significant amount has been written about the proposals made in the November 2017 Budget by the Chancellor of the Exchequer in relation to the taxation of the UK commercial property sector.
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Deloitte
Companies operating share plans globally need to keep up to date with the tax and legal issues around the world, so that they can remain compliant.
Jersey Finance Limited
Jersey has become one of the earliest adopters of an international measure designed to stop multinationals from shifting profits between countries to avoid paying tax.
Ocorian
Properties not already chargeable to tax will be rebased to market value in April 2019 for this purpose.
Withers LLP
The UK Government has issued a consultation paper on the tax treatment of gains accruing on disposals of non-residential real estate in the UK by non-UK residents ...
Travers Smith LLP
The Finance Bill has received Royal Assent and is the Finance (No.2) Act 2017. It includes the following pensions provisions, both of which have effect for the current (2017/18) and future tax years.
Withers LLP
For clients invested in these markets or thinking about being so you need to be aware of some fundamental tax changes which may impact these markets and most importantly will impact your after tax returns.
Brodies LLP
Here's our summary of the key actions and developments HR teams should look out for in 2018.
Withers LLP
The meteoric rise of cryptocurrencies, both in terms of valuation and public awareness, has been one of the biggest news stories in finance of the past year.
Mishcon de Reya
If you have sold, gifted or spent cryptocurrency in the tax year ending 5 April 2017, you may need to declare any profit or gains on your self-assessment tax return due 31 January 2018.
Ropes & Gray LLP
A significant amount has been written about the proposals made in the November 2017 Budget by the Chancellor of the Exchequer in relation to the taxation of the UK commercial property sector.
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