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Insights, Insights, U.K. Tax, What’s New on the Blog? EU Blacklist Updated on 20 February 2024 – No New Jurisdictions Added and Bahamas, Belize, Seychelles and Turks and Caicos removed Contributor(s) Aron Joy Jake Gilbey
Insights, Insights, U.K. Tax, What’s New on the Blog? Tax Groups and Insolvency Contributor(s) Jenny Doak Stuart Pibworth
Insights, Insights, U.K. Tax, Uncategorized, What’s New on the Blog? Labour’s Plans for Business Taxation Contributor(s) Oliver Walker Sean Wright
Insights, Insights, U.K. Tax, What’s New on the Blog? VAT Groups and Insolvency Contributor(s) Jenny Doak Stuart Pibworth
Insights, U.K. Tax, What’s New on the Blog? Responses Published on UK Transfer Pricing, Permanent Establishments and Diverted Profits Tax Consultation Contributor(s) Jenny Doak Akash Mehta
Features, Insights, Latest Thinking, Tax Webinar Series, What’s New on the Blog? Chambers Expert Focus Weil Tax Insight Series: Decoding Debt: Expert Perspectives on Market Trends and Global Tax Dynamics Contributor(s) Joseph Pari Devon Bodoh
Features, Insights, Latest Thinking, Tax Webinar Series, What’s New on the Blog? Chambers Expert Focus Weil Tax Insight Series: Navigating the Tax Landscape: Key Insights From UK Courts in 2023 Contributor(s) Oliver Walker Erica Rees
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Features, Insights, Latest Thinking, What’s New on the Blog? IRS Releases Guidance to Clarify Corporate AMT Calculations Contributor(s) Devon Bodoh Greg Featherman Andrew Piper Ricardo Fernandez
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Insights, U.K. Tax UK AUTUMN STATEMENT 2023: TAX UPDATE Contributor(s) Jenny Doak Aron Joy Oliver Walker Kevin Donegan Enda Kerin Erica Rees Sean Wright Mila Kostadinova Jake Gilbey
Insights, U.K. Tax Court of Appeal upholds Euromoney share for share exchange Contributor(s) Oliver Walker Akash Mehta
Features, Insights, Latest Thinking, Tax Webinar Series, What’s New on the Blog? Chambers Expert Focus Weil Tax Insight Series: Deal Economics and Current Trends – Tax Insurance, Pillar 2 and More Contributor(s) Devon Bodoh Greg Featherman
Income Tax, Insights, U.K. Tax Is a share option (or other security) granted to an employee or director always within the charge of UK income tax? The Vermilion case offers some guidance. Contributor(s) Oliver Walker Kevin Donegan Mila Kostadinova
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Insights, Latest Thinking, U.K. Tax, What’s New on the Blog? Member States Update EU list of Non-Cooperative Tax Jurisdictions Contributor(s) Aron Joy Jake Gilbey
Features, Insights, Latest Thinking, Legal Developments, Tax Reform, Tax Webinar Series, What’s New on the Blog? Chambers Expert Focus Weil Tax Insight Series: Tax Implications of New Rules Under the Advisers Act Contributor(s) Robert Frastai Andrew Morris
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Features, Insights, Latest Thinking, What’s New on the Blog? Killer Bs Get Stung – IRS Issues Proposed Rules Aimed at Triangular Reorganizations and Inbound Non-recognition Transactions Contributor(s) Devon Bodoh Greg Featherman Grant Solomon
Funds, Insights, U.K. Tax QAHCs and Credit Funds – Update on Regulatory Registration Requirements Contributor(s) Aron Joy Marc Schubert Oliver Rosshandler Arup Sen Jake Gilbey
Features, Insights, Latest Thinking, Spins, Tax Webinar Series, What’s New on the Blog? Chambers Expert Focus Weil Tax Insight Series: Spin-Off Taxation – Current State Part II Contributor(s) Joseph Pari Devon Bodoh
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Features, Insights, Latest Thinking, Tax Webinar Series, What’s New on the Blog? Chambers Expert Focus Weil Tax Insight Series: Tax Considerations in SPAC Transactions Contributor(s) Joseph Pari Devon Bodoh
Features, Insights, Latest Thinking, What’s New on the Blog? Final Guidance on the Carryback of Consolidated Net Operating Losses Contributor(s) Devon Bodoh Joseph Pari Sydnei Jones
Insights, Latest Thinking, U.K. Tax Finance (No. 2) Bill 2023 Receives Royal Assent Contributor(s) Aron Joy Erica Rees
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Features, Insights, Latest Thinking, Tax Webinar Series Chambers Expert Focus Weil Tax Insight Series: Bankruptcy Tax Update Contributor(s) Joseph Pari Stuart J. Goldring
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HMRC, Insights, Reform, U.K. Tax, What’s New on the Blog? Consultation on combatting tax avoidance: stop and go Contributor(s) Oliver Walker Erica Rees
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Europe, Features, Insights, Latest Thinking, OECD, Tax Webinar Series, U.K. Tax, What’s New on the Blog? Chambers Expert Focus Weil Tax Insight Series: OECD Tax Developments and M&A Contributor(s) Devon Bodoh Jenny Doak
Features, Insights, Latest Thinking, What’s New on the Blog? IP Phone Home – IRS Issues New Proposed Rules on the Repatriation of Intangible Property Contributor(s) Devon Bodoh Greg Featherman Alfonso Dulcey Graham Magill Grant Solomon
Insights, U.K. Tax, What’s New on the Blog? Tax Administration and Maintenance Day Contributor(s) Jenny Doak Aron Joy Erica Rees
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Insights, U.K. Tax, What’s New on the Blog? Spring Budget 2023: Tax Update Contributor(s) Jenny Doak Aron Joy Oliver Walker Erica Rees Kevin Donegan Akash Mehta
Insights, Latest Thinking, U.K. Tax, What’s New on the Blog? EU Blacklist of non-cooperative jurisdictions updated on 14 February 2023 Contributor(s) Aron Joy Enda Kerin
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Insights, Latest Thinking, U.K. Tax, What’s New on the Blog? European Parliament Approves ATAD 3 Amendments: Analysis Contributor(s) Aron Joy Enda Kerin
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Insights, Latest Thinking, U.K. Tax, What’s New on the Blog? Important Change to Luxembourg’s Reverse Hybrid Rule Contributor(s) Aron Joy Daniella Abel Oliver Rosshandler
Features, Insights, Latest Thinking, What’s New on the Blog? Notice 2023-7 Provides Guidance for Applying Corporate Alternative Minimum Tax Contributor(s) Devon Bodoh Joseph Pari Greg Featherman Chayim D. Neubort Adam Romig
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Features, Insights, Latest Thinking, Tax Reform, What’s New on the Blog? New IRS proposed regulation would reverse longstanding IRS ruling and upend commonly used real estate fund structures Contributor(s) Devon Bodoh Greg Featherman Robert Frastai Hillel N. Jacobson Andrew Morris Lauren Gorsche
Insights, Latest Thinking, Tax Reform, What’s New on the Blog? Notice 2023-2: Proposed Guidance on the Stock Buyback Excise Tax Contributor(s) Devon Bodoh Joseph Pari Madeline Joerg Grant Solomon
Insights, U.K. Tax, What’s New on the Blog? Reform to UK VAT treatment of fund management: consultation published Contributor(s) Aron Joy Marc Schubert Daniella Abel Erica Rees
Insights, U.K. Tax, What’s New on the Blog? UK/Brazil Double Tax Treaty: Analysis Contributor(s) Jenny Doak Stuart Pibworth
Insights, U.K. Tax, What’s New on the Blog? UK/Brazil Double Tax Treaty Signed Contributor(s) Jenny Doak Stuart Pibworth
Insights, U.K. Tax, What’s New on the Blog? Mandatory Disclosure Rules: UK Government Publishes Consultation Response Contributor(s) Jenny Doak Erica Rees
Insights, U.K. Tax, What’s New on the Blog? Autumn Statement 2022: Windfall Taxes Contributor(s) Jenny Doak
Insights, U.K. Tax, What’s New on the Blog? Contractual Claim Notifications – Practical Considerations arising from Dodika and TP ICAP Contributor(s) Oliver Walker Enda Kerin Erica Rees
Insights, U.K. Tax, What’s New on the Blog? Autumn Statement 2022: Tax Update Contributor(s) Oliver Walker Jenny Doak Aron Joy Erica Rees Eithne Bloice-Sanders
Insights, U.K. Tax, What’s New on the Blog? CJEU confirms that sub-participations are exempt from EU VAT Contributor(s) Jenny Doak Erica Rees Akash Mehta
Insights, U.K. Tax, What’s New on the Blog? Tax Efficiency of Holding Companies: Holding Back the Fears Contributor(s) Oliver Walker Eithne Bloice-Sanders
Features, Insights, Uncategorized, What’s New on the Blog? SPACs and the 1% Excise Tax Contributor(s) Devon Bodoh Joseph Pari Grant Solomon
Insights, U.K. Tax, What’s New on the Blog? A Series of U-Turns: Have We Come Full Circle? Contributor(s) Erica Rees Jenny Doak Oliver Walker
Insights, U.K. Tax, What’s New on the Blog? Corporation Tax – As It Was Contributor(s) Jenny Doak Aron Joy Oliver Walker Erica Rees
Insights, U.K. Tax, What’s New on the Blog? Repeal of IR35 Reforms Contributor(s) Oliver Walker Kevin Donegan Akash Mehta
Insights, U.K. Tax, What’s New on the Blog? Autumn 2022 Mini Budget: Tax Update Contributor(s) Jenny Doak Aron Joy Oliver Walker Erica Rees Oliver Rosshandler
Insights, U.K. Tax, What’s New on the Blog? Potential for a UK / Brazil Double Tax Treaty? Contributor(s) Jenny Doak
Insights, U.K. Tax, What’s New on the Blog? Liz Truss Selected as Next U.K. Prime Minister: Update on Expected Tax Measures Contributor(s) Oliver Walker Stuart Pibworth Patrick O'Donovan
Features, Insights, Latest Thinking, What’s New on the Blog? Notice 2022-37: Yet Another Two-Year Extension of the Phase-in of Withholding Under Section 871(m) Contributor(s) Daniel Nicholas Dylan Lionberger Bastian Shah
Features, Insights, Latest Thinking, What’s New on the Blog? Inflation Reduction Act of 2022 Contributor(s) Devon Bodoh Graham Magill Joseph Pari Alfonso Dulcey
Insights, U.K. Tax, What’s New on the Blog? Employment Related Security Elections by UK Employees and Directors: Welcome Clarifications from HMRC Contributor(s) Aron Joy Kevin Donegan Patrick O'Donovan
Insights, U.K. Tax, What’s New on the Blog? Conservative Polarisation Contributor(s) Oliver Walker Stuart Pibworth Patrick O'Donovan
Features, Funds, Insights, Latest Thinking, What’s New on the Blog? Certain Carried Interest Tax Changes in the Schumer – Manchin Tax Reconciliation Bill (Inflation Reduction Act of 2022) Contributor(s) Robert Frastai Andrew Morris Lauren Gorsche
Insights, U.K. Tax, What’s New on the Blog? Blurred Immunity: UK Consultation on Sovereign Immunity From Direct Taxation Contributor(s) Ellie Marques Oliver Walker Erica Rees
Insights, U.K. Tax, What’s New on the Blog? UK Proposes Introduction of a Multinational Top-Up Tax Contributor(s) Stuart Pibworth Jenny Doak
Insights, U.K. Tax, What’s New on the Blog? Tax Alert: Draft Finance Bill 2023 – Noteworthy Publications Contributor(s) Erica Rees Jenny Doak Oliver Walker Aron Joy
Insights, U.K. Tax, What’s New on the Blog? New Energy Profits Levy for U.K. Oil and Gas Companies Contributor(s) Jenny Doak Eithne Bloice-Sanders
Insights, U.K. Tax, What’s New on the Blog? Government Publishes a Summary of Responses to Consultation on Corporate Re-Domiciliation Contributor(s) Jenny Doak
Insights, U.K. Tax UK Tax Update: Spring Statement 2022 Contributor(s) Ellie Marques Erica Rees Oliver Walker Aron Joy Jenny Doak
Features, Funds, Insights, Latest Thinking, Legal Developments, What’s New on the Blog? Potential Tax Impact of Proposed SEC Regulations Contributor(s) Robert Frastai Andrew Morris Lauren Gorsche
Features, Insights, Latest Thinking, Legal Developments, What’s New on the Blog? IRS Finalizes IBOR Transition Rules and Removes the Fair Market Value Requirement Contributor(s) Daniel Nicholas Dylan Lionberger Griffin Baker
Brexit, Europe, Insights, U.K. Tax, What’s New on the Blog? MDR/DAC 6 Update Contributor(s) Akash Mehta Jenny Doak Erica Rees
Insights, U.K. Tax UK Tax Update: Autumn Budget 2021 Contributor(s) Jenny Doak Oliver Walker Aron Joy Eithne Bloice-Sanders
Features, Insights, Legal Developments, Partnership Interests, What’s New on the Blog? Practical PFIC Considerations in Connection with SPACs Contributor(s) Devon Bodoh Greg Featherman Joseph Pari
Funds, Insights, Legal Developments, Partnership Interests, What’s New on the Blog? Final 1061 Regulations Contributor(s) Robert Frastai
Brexit, Europe, Insights, U.K. Tax DAC6: Significantly Limited Scope in the UK post-Brexit Contributor(s) Jenny Doak Oliver Walker Aron Joy Akash Mehta
Features, Insights, Legal Developments, What’s New on the Blog? The Treasury Department Releases Final and Proposed PFIC Regulations Contributor(s) Devon Bodoh Greg Featherman Kerri Gallagher
Brexit, Europe, Features, Insights, International, Legal Developments, M&A / Cross-Border, U.K. Tax, What’s New on the Blog? Brexit & Tax Treaties: U.K. Investors May Lose Treaty Benefits With Respect to U.S. Investments Contributor(s) Devon Bodoh Jenny Doak Stuart Pibworth
Features, Insights, Legal Developments, What’s New on the Blog? Final Regulations on Partnership Interest Transfers and Withholding Taxes Contributor(s) Robert Frastai
Features, Insights, Legal Developments, Partnership Interests, What’s New on the Blog? Final Section 864(c)(8) Regulations – Some Relief for Certain Non-U.S. Partners Contributor(s) Devon Bodoh Greg Featherman Robert Frastai Carlos Parra
Features, Insights, Legal Developments, What’s New on the Blog? Relief From the Repeal of Section 958(b)(4) Downward Attribution Contributor(s) Devon Bodoh Greg Featherman
Europe, HMRC, Insights, U.K. Tax, VAT HMRC Publishes New VAT Guidance Contributor(s) Jenny Doak Stuart Pibworth
HMRC, Insights, Restructuring, U.K. Tax The Finance Act 2020: Provisions for Joint and Several Tax Liability for Directors, Managers, Shareholders and Lenders Contributor(s) Oliver Walker Natasha Ayres Ellie Marques
Features, Funds, Insights, What’s New on the Blog? Carried Interest Proposed Regulations Contributor(s) Robert Frastai
COVID-19 Updates, Debt, Insights, Restructuring, U.K. Tax UK Companies in Distress: A Tax Refresher Contributor(s) Jenny Doak Stuart Pibworth
COVID-19 Updates, Insights, SDLT, Stamp Duty, U.K. Tax, VAT Mini-Budget 2020: Stamp Duty and VAT Announcements Contributor(s) Jenny Doak Aron Joy Oliver Walker Ellie Marques
COVID-19 Updates, Insights, U.K. Tax Coronavirus: Tax on Measures to Tackle Cash Management Contributor(s) Jenny Doak Stuart Pibworth
Features, Insights, Tax Reform, What’s New on the Blog? Final Debt/Equity Regulations Contributor(s) Devon Bodoh Greg Featherman Graham Magill Joseph Pari
COVID-19 Updates, Features, Insights, What’s New on the Blog? COVID-19 – Benefiting from Worthless Stock Losses Contributor(s) Devon Bodoh Greg Featherman Graham Magill Joseph Pari Blake Bitter
COVID-19 Updates, Features, Insights, What’s New on the Blog? Guidance on Certain Net Operating Loss Elections Under the CARES Act Contributor(s) Devon Bodoh Greg Featherman Graham Magill Joseph Pari Blake Bitter
Features, Insights, What’s New on the Blog? Be Careful Before Amending Your Severance Arrangement Contributor(s) Sarah Downie
Features, Insights, What’s New on the Blog? Anti-Hybrid Rules: The IRS Issues Final & Proposed Regulations Contributor(s) Devon Bodoh Greg Featherman Alfonso Dulcey
Funds, Insights, Legal Developments, Private Equity, What’s New on the Blog? Cayman Islands Added to the EU Blacklist — Private Fund Sponsor Update Contributor(s) Robert Frastai Aron Joy Akash Mehta
COVID-19 Updates, Insights, U.K. Tax COVID-19 Impact on Corporate Tax Residence and Substance: HMRC Issues Guidance Contributor(s) Aron Joy Jenny Doak Oliver Walker Stuart Pibworth
COVID-19 Updates, Features, Insights, What’s New on the Blog? The CARES Act – Considerations for Tax-Exempt Organizations Contributor(s) Jon-Paul Bernard Devon Bodoh Miriam Buhl Sarah Downie Stuart J. Goldring Lyuba Goltser Mark Hoenig Ellen Odoner John O'Loughlin Joseph Pari Gregory Silbert Paul J. Wessel
COVID-19 Updates, Features, Insights, What’s New on the Blog? Debt Buybacks— A Familiar Tool for New Circumstances Contributor(s) Joseph Pari Noah Beck Devon Bodoh Greg Featherman Robert Frastai Stuart J. Goldring Mark Hoenig Jonathan J. Macke Graham Magill
COVID-19 Updates, Features, Insights, What’s New on the Blog? The CARES Act: A Guide to the Tax Provisions Contributor(s) Joseph Pari Devon Bodoh
COVID-19 Updates, Insights, Stamp Duty Brave New World: HMRC Implements Temporary Electronic Submission for Stamp Duty Applications Contributor(s) Jenny Doak Oliver Walker Aron Joy Akash Mehta
COVID-19 Updates, Insights, U.K. Tax Coronavirus (COVID-19): UK Tax-Related Considerations for Business Contributor(s) Oliver Walker Jenny Doak Aron Joy
COVID-19 Updates, Features, Insights, What’s New on the Blog? Managing the Tax Impact of Debt Restructuring in the Wake of COVID-19 Contributor(s) Joseph Pari Stuart J. Goldring Mark Hoenig
COVID-19 Updates, Features, Insights, What’s New on the Blog? Impact of the International Provisions of the TCJA on Loss Corporations – GILTI Contributor(s) Devon Bodoh Greg Featherman Graham Magill Joseph Pari
HMRC, Insights, IR35, NIC, U.K. Tax No Surprises: Outcomes from HM Treasury’s Review of Changes to the Off-Payroll Working Rules Contributor(s) Oliver Walker Akash Mehta
Insights, Interest, U.K. Tax Official Rate Change to Take Effect From April Contributor(s) Erica Rees Oliver Walker
Insights, U.K. Tax UK Budget 2020: Summary Contributor(s) Oliver Walker Jenny Doak Aron Joy Eithne Bloice-Sanders
Features, Insights, Legal Developments, Private Equity, What’s New on the Blog? Cayman Islands Added to the EU Blacklist — Private Fund Sponsor Update Contributor(s) Robert Frastai Aron Joy
Europe, Insights, International, Legal Developments EU Classifies the Cayman Islands as a Non-Cooperative Jurisdiction for Tax Purposes Contributor(s) Stuart Pibworth Jenny Doak
Features, Insights, Private Equity, Sovereign Wealth Funds, What’s New on the Blog? Private Equity Fund Acquisition Structures for Buying a Blocker Contributor(s) Noah Beck Robert Frastai
Features, Insights, Private Equity, What’s New on the Blog? Sun Capital Update: First Circuit Rules Affiliated Investment Funds Not Responsible for Portfolio Company’s Pension Liability, Reversing District Court Contributor(s) Sarah Downie
Features, Insights, What’s New on the Blog? Partnership Interest Transfers and Withholding Taxes—New Proposed Regulations Contributor(s) Robert Frastai
Features, Insights, What’s New on the Blog? Employees or Contractors? DOL Provides Guidance on Classifying Workers Operating in the Gig Economy Contributor(s) Steven Margolis
Features, Insights, What’s New on the Blog? Sovereign Wealth Funds Investing in U.S. Real Estate: FIRPTA, QFPF and Beyond Contributor(s) Devon Bodoh
Features, Insights, What’s New on the Blog? Determining Public Overlapping Shareholders in RMT Transactions Contributor(s) Chayim D. Neubort
Features, Insights, What’s New on the Blog? Potential Impact of New Executive Order on “Promoting Energy Infrastructure and Economic Growth” on DOL Guidance Contributor(s) Sarah Downie
Insights, Private Equity Transaction-Related Tax Deductions and the Worst Words Ever Spoken by a Deal Professional Contributor(s) Glenn D. West
Insights, Tax Reform Musings on the Intersection Between Tax Reform and Leveraged Finance Terms Contributor(s) Andrew J. Yoon
Features, Insights, Latest Thinking, Private Equity Sun Capital ERISA Litigation – Private Equity Funds Held Liable for Pension Obligations Contributor(s) Paul J. Wessel Steven Margolis
Features, Insights, Latest Thinking, Private Equity Federal Appeals Court Concludes PE Funds are Potentially Liable for Pension Obligations of Portfolio Companies Contributor(s) Paul J. Wessel