• Newsletter

    UK Tax Round Up

    Welcome to July’s edition of the UK Tax Round Up. This month has seen an interesting decision of the First-tier Tribunal on the salaried member rules as they apply to asset manager LLPs, a surprising decision on the terms required in intragroup/shareholder loans for transfer pricing purposes and the first GAAR panel opinion defeat for HMRC. In addition, the government published the scope of tax provisions to be covered in the Finance Bill 2022-23 and has reported on its consultation on codifying employment status.

    July 2022

  • Newsletter

    UK Tax Round Up

    Welcome to August’s edition of the UK Tax Round Up. August turned out to be not such a quiet month on the UK tax front. We have seen several important and technical case law decisions, including the HMRC v Murphy and BlueCrest Partnership cases, as well as the tax implications of hybrid and distance working. 

    August 2022

  • Newsletter

    UK Tax Round Up

    Welcome to September’s edition of the UK Tax Round Up. In addition to the headline-grabbing 2022 Growth Plan announced by the UK Chancellor, there have been a number of interesting cases this month including the First-tier Tribunal’s analysis of the principal purpose rule in the UK-Ireland double tax treaty and the Upper Tribunal’s decision on the meaning of “market value” in the context of deemed distributions.

    September 2022

  • Newsletter

    UK Tax Round Up

    Welcome to October’s edition of the UK Tax Round Up. October has been an extraordinary month in the UK, with political turbulence triggering reversals of many of the tax policies announced by the government at the end of September. In addition, there have been several interesting case law developments, including two potentially significant ECJ decisions.

    October 2022

  • Newsletter

    UK Tax Round Up

    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

  • Newsletter

    UK Tax Round Up

    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

  • Newsletter

    UK Tax Round Up

    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

  • Newsletter

    UK Tax Round Up

    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

  • Newsletter

    UK Tax Round Up

    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

  • Newsletter

    UK Tax Round Up

    Key developments in June 2020

    June 2020