Insights, Stamp Duty Stamp taxes and share issuances: preserving the status quo for the 1.5% charge Contributor(s) Jenny Doak Enda Kerin
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
Europe, HMRC, Latest Thinking, Reform, Restructuring, Tax Avoidance, Tax Evasion, U.K. Tax, What’s New on the Blog? Joint and Several Liability of Company Directors: Draft Finance Bill 2020 Contributor(s) Oliver Walker Stuart Pibworth Bryony Pearson
HMRC, Reform, Straight to the Point, U.K. Tax Changing the Insolvency Waterfall – HMRC to Become a Preferential Creditor Again Contributor(s) Adam Plainer Mark Lawford
Exemption, HMRC, Interest, QPP Exemption, Straight to the Point, U.K. Tax, Withholding Growing Investment: How the New QPP Exemption Will Simplify Processes and Encourage Debt Investment into the UK Contributor(s) Stuart Pibworth
Anti-hybrid, Debt, M&A / Cross-Border, Restructuring, Straight to the Point, U.K. Tax, Waivers Debt Waivers in Cross-border Restructuring: Problems With the UK’s Anti-hybrid Legislation
Double Taxation Treaty, DTT, HMRC, Interest, Procedure, Straight to the Point, U.K. Tax The other (D)TT Contributor(s) Stuart Pibworth
Corporation Tax, HMRC, Hybrid, Straight to the Point, U.K. Tax Tales of the Unexpected: The Long Arm of the UK Hybrid rules Contributor(s) Stuart Pibworth
Ardmore, Court of Appeal, Double Tax Treaty, HMRC, Income Tax, Interest, Straight to the Point, U.K. Tax, Withholding The Ardmore Ruling: Between a Rock and a Difficult Place Contributor(s) Oliver Walker Stuart Pibworth
Corporation Tax, Investments, M&A / Cross-Border, Repatriation tax, Straight to the Point, Tax Reforms, U.K. Tax, US US Tax Reforms: Impact on Cross-border Investments Contributor(s) Oliver Walker
Claims, Indemnity, Insurance, Straight to the Point, Transaction, U.K. Tax, Warranty Industry Voice: Getting to Grips with Tax Insurance Contributor(s) Oliver Walker
Capital Gains, Disposal, Exemption, QII, Reform, Straight to the Point, Substantial Shareholding Exemption, U.K. Tax Section 27: Substantial Shareholding Exemption; Section 28: Substantial Shareholding Exemption: Institutional Investors Contributor(s) Oliver Walker Stuart Pibworth
Capital Gains, Disposal, Dispute, Entrepreneur’s Relief, ER, HMRC, Interpretation, Investigation, Ordinary Share Capital, Purposive, Straight to the Point, Structuring, U.K. Tax Ordinary Share Capital: Clarity in Relation to Dividend Rights Contributor(s) Oliver Walker Stuart Pibworth
Criminal Liability, Extra-territoriality, Failure to Prevent, Offence, Penalties, Straight to the Point, Tax Evasion, U.K. Tax Failure to Prevent the Facilitation of Tax Evasion Rules now in Force Contributor(s) Stuart Pibworth
Demerger, Section 77A, Stamp Duty, Straight to the Point, Structuring, Transaction Tax, U.K. Tax Demergers – Breaking Up is Never Easy Contributor(s) Oliver Walker Erica Rees Ellie Marques
Conversion, Debt, Individual, Interpretation, non-QCB, Purposive, QCB, Reorganisation, Straight to the Point, U.K. Tax Two Types of Bond Contributor(s) Oliver Walker Stuart Pibworth
Abuse, Enabler, Interest, Penalties, Straight to the Point, Tax Avoidance, U.K. Tax Penalties for Enabling Tax Avoidance Contributor(s) Oliver Walker
Criminal Liability, Extra-territoriality, Failure to Prevent, Offence, Penalties, Straight to the Point, Tax Evasion, U.K. Tax Failing to Prevent Tax Evasion Contributor(s) Oliver Walker
Capital Gains, Disposal, Exemption, QII, Reform, Straight to the Point, Substantial Shareholding Exemption, U.K. Tax Reform of the Substantial Shareholdings Exemption Contributor(s) Oliver Walker Stuart Pibworth
Capital Gains, Disposal, Exemption, QII, Reform, Straight to the Point, Substantial Shareholding Exemption, U.K. Tax Reforming the Substantial Shareholdings Exemption: Keeping Up with the Joneses Contributor(s) Oliver Walker Stuart Pibworth
Brexit, Claims, Covenant, Exclusion, Insurance, Market, Procedure, Straight to the Point, Tax Deed, U.K. Tax A New Creed for the Tax Deed: The Impact of Market Trends Contributor(s) Oliver Walker Stuart Pibworth
Capital Gains, Disposal, Dispute, Entrepreneur’s Relief, ER, HMRC, Interpretation, Investigation, Ordinary Share Capital, Straight to the Point, Structuring, U.K. Tax Ordinary Share Capital: Can a Negative Prove a Positive? Contributor(s) Oliver Walker Stuart Pibworth
BEPS, Brexit, Carried Interest, DOTAS, DTTP, Hybrid, Interest, Reform, Secondary Adjustment, Straight to the Point, Substantial Shareholding Exemption, Tax Evasion, Tax Strategy, Termination Payments, U.K. Tax, VAT UK Tax Update: It’s Not All About Brexit! Contributor(s) Oliver Walker
Criminal Liability, Extra-territoriality, Failure to Prevent, Offence, Penalties, Straight to the Point, Tax Evasion, U.K. Tax Corporate Offence of Failing to Prevent Tax Evasion: Accelerated Implementation Plans Contributor(s) Oliver Walker
Compound Interest, Dispute, Fleming, HMRC, Investigation, Restitution, Straight to the Point, U.K. Tax, VAT Overpaid Tax: Another Win for Compound Interest Contributor(s) Oliver Walker
Indemnity, Insurance, Straight to the Point, U.K. Tax, Warranty Inside Warranty & Indemnity Contributor(s) Oliver Walker Erica Rees
Group, Straight to the Point, Supply, Taxable Person, U.K. Tax, VAT VAT and the Taxable Person: A New Identity Crisis Contributor(s) Oliver Walker
Covenant, Indemnities, M&A / Cross-Border, Protection, Straight to the Point, Tax Deed, Transaction, Warranties M&A Tax Protections UK and US Market Practice Contributor(s) Oliver Walker Erica Rees
Compound Interest, Dispute, Fleming, HMRC, Investigation, Restitution, Straight to the Point, U.K. Tax, VAT Overpaid Tax: Claiming for Compound Interest Contributor(s) Oliver Walker