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Newsletter
Welcome to the December 2024 edition of our UK Tax Round Up. This month has seen interesting decisions on the basis for rescission of an arrangement with adverse tax consequences, the treatment of a loan from an EBT, the tax status of a payment relating to resignation as a director and the meaning of interest in the context of a redress payment.
December 2024
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Newsletter
Welcome to the January 2025 edition of our UK Tax Round Up. This month has seen a very interesting decision of the Court of Appeal on the significant influence test in the salaried member rules and decisions on the tax deductibility of redress payments made instead of penalty payments and the tax treatment of image right payments in the context of IR35.
January 2025
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Newsletter
Welcome to February’s edition of the UK Tax Round Up. This month has seen a number of interesting decisions covering the unallowable purpose test in relation to cross border group relief tax losses, the application of the Canada-UK double tax treaty to the taxation of oil related payments and the application of the statutory residence test and what constitutes “exception circumstances, and updates from HMRC on the latest guidance on the “capital contribution” test in the salaried members rules and taxpayer return information provision related to carried interest.
February 2025
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Newsletter
Welcome to April’s edition of our UK Tax Round Up. While this month has been quiet on the case law front, there have been a number of HMRC announcements and updates to prior published guidance along with published responses to consultations covering aspects of the salaried member rules, globally mobile employees, stamp taxes on shares and the permanent establishment, transfer pricing and diverted profits tax rules.
April 2025
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Newsletter
Welcome to July’s edition of our UK Tax Round Up. This month has seen more COVID-19 related developments, including confirmation that time spent on furlough will not adversely affect an employee’s eligibility to hold qualifying enterprise management incentive share options. In addition, the Finance Act 2020 was granted Royal Assent on 22 July.
July 2020
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Newsletter
Welcome to May’s edition of our UK Tax Round Up. COVID-19 developments continue to dominate the government’s focus, but in addition there have been some interesting cases reported on and a scathing report from the Economic Affairs Finance Bill Sub-Committee on the off-payroll worker (IR35) regime and the proposed changes to it.
May 2020
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Newsletter
Welcome to March's edition of our UK Tax Round Up. This has been a monumentous month, starting with the Budget on 11 March and then publication of the Finance Bill, the delay to the implementation of the IR35 rules for private sector workers and the various further announcements by the Chancellor aimed at providing assistance to people in the case of the COVID-19 crisis.
March 2020
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Newsletter
Welcome to April’s edition of our UK Tax Round Up. This month has been dominated by the COVID-19 crisis and the UK government’s response to it. However there have also been some interesting judgements in the UK courts relating to VAT and derivative contracts.
April 2020
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Newsletter
Welcome to the February issue of UK Tax Round Up. February has seen some interesting developments in and relating to the imminent IR35 rule changes and the addition of the Cayman Islands to the EU's blacklist of countries deemed to be guilty of non-cooperation in the area of tax.
February 2020
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Newsletter
Key developments in June 2020
June 2020