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Searching Content indexed under Corporate/Commercial Law by Robert Gaut ordered by Published Date Descending.
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UK Tax Round Up - June 2019
In Development Securities plc and others v HMRC, the Upper Tribunal (UT) has overturned the prior discussion of the First-tier Tribunal (FTT) in favour of the taxpayer.
UK
10 Jul 2019
2
Upper Tribunal Rules In Favour Of Taxpayer In Tax Residence Case
As we reported in our August 2017 UK Tax Round-Up [https://www.proskauer.com/newsletter/uk-tax-round-up-august-2017], the UK's First Tier Tribunal
United States
2 Jul 2019
3
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
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
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
6
UK Tax Round Up - September 2018
In George v HMRC, the FTT decided that they could not apply the equitable principle that "equity looks on that as done which ought to be done" to impute voting rights to shares for the purpose of a shareholder...
UK
8 Oct 2018
7
UK Tax Round Up - August 2018
The question for the court was whether services provided to the client in relation to the non-employed temps was a supply of staff such that the full amount of the client's fee would be subject to VAT
UK
4 Sep 2018
8
Finance Bill 2019 – Proposed Relaxation Of Entrepreneurs' Relief Rules
The proposed amendment to entrepreneurs' relief ("ER") in Finance Bill 2019 is designed to address one of the outstanding issues with the current law when dilution of a company results in the loss of ER.
United States
18 Jul 2018
9
UK Tax Round Up: October 2017
Welcome to the October 2017 edition of the Proskauer UK Tax Round Up. The past month has been a number of interesting case decisions among other developments.
UK
30 Oct 2017
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