Filter by Back to results

Filter Back to results

  • Newsletter

    UK Tax Round Up

    Welcome to February’s edition of our UK Tax Round Up. This month has seen revised HMRC guidance on the capital contribution limb of the salaried member test and an interesting case on the tax basis for an employment termination settlement payment.

    February 2024

  • Newsletter

    Regulation Round Up

    February 2024

  • Newsletter

    Regulation Round Up

    January 2024

  • Newsletter

    UK Tax Round Up

    Welcome to January’s edition of our UK Tax Round Up. It was announced this month that the next UK Budget will take place on 6 March 2024. HMRC also published responses on its permanent establishment consultation. In addition, another IR35 case was reported and a wide range of interesting issues arose in Keighley.

    January 2024

  • Newsletter

    UK Tax Round Up

    Welcome to December’s edition of our UK Tax Round Up. This month has seen two interesting decisions on the connections needed for amounts to be taxed as employment income, the latest instalment in the BlueCrest partner incentivisation plan case, an attempt to use cases invented by ChatGPT as evidence, publication of the Finance Bill and the revised UK/Luxembourg double tax treaty coming into force.

    December 2023

  • Newsletter

    Regulation Round Up

    Key developments in December 2023

    December 2023

  • Newsletter

    Wealth Management Update

    January 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts
     
    REG-142338-07 – Proposed Regulations Related to Donor Advised Funds
     
    Eileen Gonzalez et al v. Luis O. Chiong et al (Sep. 19, 2023)
     
    IR-2023-185 (Oct 5, 2023)
     
    New York Public Health Law amended to permit remote witnesses for health care proxies (Nov 17, 2023)
     
    Small Business Succession Planning Act Introduced (Oct 12, 2023)

    January 2024

  • Newsletter

    UK Tax Round Up

    Welcome to November’s edition of the UK Tax Round Up. This month has seen the Chancellor’s Autumn Statement as well as an interesting confirmation from the Court of Appeal on the scope of “arrangements” for capital gains tax rollover purposes and the Supreme Court’s decision on who is a transferor for the purposes of the transfer of assets abroad rules.

    November 2023

  • Newsletter

    Regulation Round Up

    Key developments in November 2023

    November 2023

  • Newsletter

    Regulation Round Up

    Key developments in October 2023

    October 2023