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Searching Content indexed under Income Tax by Robert Gaut ordered by Published Date Descending.
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UK Tax Round Up - September 2019
The recent case of American Express Services Europe Limited (AESEL) v HMRC is a useful reminder of the well-established two-stage approach to determining the correct recipient of a supply of services for VAT purposes.
UK
14 Oct 2019
2
UK Tax Round Up - April 2019
In Oversea Chinese Banking Corporation Ltd v ING Bank NV, the Commercial Court has held that the measure of damages for breach of warranty in a share sale is simply the difference between the amount paid...
UK
10 May 2019
3
UK Tax Round Up – February 2019
The Finance Bill 2019 received Royal assent on 12 February 2019 becoming the Finance Act 2019. Among numerous other things,
UK
13 Mar 2019
4
UK Tax Round Up - November 2018
The Finance (No 3) Bill 2018-19 (which will become the Finance Act 2019) was published on 7 November and includes legislation to enact the changes highlighted in our UK Budget blog post (UK Budget Blog).
Worldwide
30 Nov 2018
5
UK Budget – Some Key Changes
The UK Budget took place on 29th October.
UK
5 Nov 2018
6
UK Tax Round Up: October 2018
The Autumn Budget will be presented later today and the Finance Bill 2019 will be published on 7 November.
UK
1 Nov 2018
7
General UK Tax Developments: October 2018
The Chartered Institute of Taxation (CIOT) has published its response to the profit fragmentation rules published on 6 July 2018 in Clause 10 and Schedule 6 of the draft Finance Bill 2019.
UK
1 Nov 2018
8
UK Tax Round Up: August 2018
Welcome to the August edition of the Proskauer UK Tax Round Up. Not unexpectedly, August has been a quiet month with just a couple of interesting developments.
UK
10 Sep 2018
9
UK Tax Round Up: June 2018
This case involved a taxpayer who purchased a business (the "predecessor business") and combined it with their existing business (creating the "enlarged business").
UK
31 Aug 2018
10
UK Tax Round Up - May 2018
We referred in the April UK Tax Round Up to the expiry of the EU's State Aid approval for EMI options. Fortunately, this has been resolved rapidly ...
UK
2 Jul 2018
11
UK Tax Round Up: February 2018
Welcome to the February edition of the Proskauer UK Tax Round Up.
UK
27 Feb 2018
12
UK Tax Round Up January 2018
The ECJ has confirmed that consideration for VAT purposes should be reduced by any discount applied, regardless of who benefited from the discount.
UK
26 Jan 2018
13
UK Tax Round Up
The first version of the Finance (No. 2) Bill 2017-19 was published on 1 December 2017. The majority of the Bill's content had been previously announced at the Autumn 2017 Budget ...
European Union
3 Jan 2018
14
UK Tax Round Up - November 2017
On 7 November, the Office of Tax Simplification (OTS) published its first report on VAT, which included a range of proposals for simplifying the tax.
UK
21 Nov 2017
15
UK Tax Round Up: September 2017
Welcome to the September 2017 edition of the Proskauer UK Tax Round Up.
UK
27 Sep 2017
16
UK Tax Round Up - July 2017
Following the UK general election on 8 June 2017, at which the Conservative party won the largest number of seats but lost its overall majority, the Queen's Speech setting out the now minority Conservative...
UK
27 Jul 2017
17
Proposed New UK Penalties Regime Precipitated By CRS
Many people will be familiar with the information gathering and reporting requirements the OECD's Common Reporting Standard ("CRS") places on financial institutions.
UK
3 Oct 2016
18
UK Summer Budget 2015 – Key Issues For Asset Managers And Non-UK Domiciled Individuals
On 8th July 2015, the UK Government announced several changes to UK tax legislation that will affect those holding carried interest in fund structures which utilise at least one partnership (including a limited partnership), and further changes that will particularly impact UK tax-resident individuals who are not domiciled in the UK for tax purposes ("non-doms").
United States
20 Jul 2015
19
UK Supreme Court Case Of Anson v. HMRC [2015] UKSC 44
The UK Supreme Court has handed down its judgment on the final appeal in the Anson case, in which it treated a taxpayer's interest in a Delaware LLC as transparent for UK tax purposes.
UK
13 Jul 2015
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