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  • Newsletter

    UK Tax Round Up

    Welcome to the September edition of the UK Tax Round Up. This month has seen interesting decisions on the salaried members rules, the scope of arrangements for the CGT rollover main tax avoidance purpose test and the precedence of the employment-related securities option rules over the tax-exempt termination payment rules. In addition, the Government has confirmed the repeal of the stamp duty and SDRT 1.5% charge on the issue and transfer of UK securities into depositary receipt or clearance service systems for capital raising.

    September 2023

  • Newsletter

    UK Tax Round Up

    Welcome to August’s edition of our UK Tax Round Up. This month has seen two interesting decisions from the Upper Tribunal, the first on the loan relationship unallowable purpose test and the second on the meaning of “exceptional circumstances” for the statutory residence test.

    August 2023

  • Newsletter

    UK Tax Round Up

    Welcome to June’s edition of our UK Tax Round Up. Several interesting cases have been reported this month, including a range of issues relevant to UK withholding tax on interest being considered in Hargreaves. HMRC has also launched two noteworthy consultations, one on the UK’s permanent establishment and transfer pricing rules and another looking at SAYE and SIP share schemes.

    June 2023

  • Newsletter

    UK Tax Round Up

    Welcome to July’s edition of our UK Tax Round Up. This month has seen a number of interesting tribunal decisions, including the denial of double tax relief and of employee expense deductions and the taxation on loans to a company director, as well as the publication of draft legislation for the Finance Bill 2024 and the ratification by Luxembourg of the new UK-Luxembourg double tax treaty.

    July 2023

  • Newsletter

    UK Tax Round Up

    Welcome to the October edition of the UK Tax Round Up. This month has seen the Supreme Court’s judgment on the operation of the employment-related securities deeming provision, the Court of Appeal’s decision on what constitutes receipt of profits in a fiduciary capacity in the latest BlueCrest case, a number of interesting VAT cases and a policy paper and draft legislation confirming how EU law will remain relevant to the UK’s VAT law.

    October 2023

  • 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