Weil Tax BLOG - Feed https://tax.weil.com/contributor/alex-ereira/ Views and developments from the Tax Department at Weil Fri, 14 Aug 2026 20:00:03 +0000 hourly 1 The Odyssey continues: HMRC consults on the taxation of UK members of US LLCs and other foreign reverse hybrids https://tax.weil.com/insights/the-odyssey-continues-hmrc-consults-on-the-taxation-of-uk-members-of-us-llcs-and-other-foreign-reverse-hybrids/ Thu, 30 Jul 2026 09:26:39 +0000 Oliver Walker Alex Ereira Molly Syme https://tax.weil.com/?p=2679 You would be forgiven for assuming that a “reverse hybrid” is some chimeric monstrosity from ancient mythology, lurking at the edge of the map to gobble up passing heroes. In the world of international taxation, the reality is less fanciful – the term refers instead to foreign entities which are transparent for tax purposes in

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]]> You would be forgiven for assuming that a “reverse hybrid” is some chimeric monstrosity from ancient mythology, lurking at the edge of the map to gobble up passing heroes. In the world of international taxation, the reality is less fanciful – the term refers instead to foreign entities which are transparent for tax purposes in

The post The Odyssey continues: HMRC consults on the taxation of UK members of US LLCs and other foreign reverse hybrids appeared first on Weil Tax BLOG.

]]> A decision of significant influence: the Supreme Court decides the BlueCrest case and materially narrows the defences to the salaried member rules on LLP member taxation https://tax.weil.com/insights/a-decision-of-significant-influence-the-supreme-court-decides-the-bluecrest-case-and-materially-narrows-the-defences-to-the-salaried-member-rules-on-llp-member-taxation/ Wed, 08 Jul 2026 12:05:04 +0000 Aron Joy Alex Ereira Jack O’Donohue Lisa Pearson https://tax.weil.com/?p=2669 On 1 July 2026, the Supreme Court handed down its long-awaited judgment in HMRC v BlueCrest Capital Management (UK) LLP [2026] UKSC 18 on the application of the salaried member rules, dismissing BlueCrest’s appeal and upholding the Court of Appeal decision to remit the case to the First-tier Tribunal. As discussed in our most recent

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]]> On 1 July 2026, the Supreme Court handed down its long-awaited judgment in HMRC v BlueCrest Capital Management (UK) LLP [2026] UKSC 18 on the application of the salaried member rules, dismissing BlueCrest’s appeal and upholding the Court of Appeal decision to remit the case to the First-tier Tribunal. As discussed in our most recent

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]]> The new carried interest regime: implications for non-residents working in the UK https://tax.weil.com/uk-tax/the-new-carried-interest-regime-implications-for-non-residents-working-in-the-uk/ Fri, 26 Jun 2026 12:45:41 +0000 Aron Joy Alex Ereira https://tax.weil.com/?p=2664 The UK’s new carried interest regime, now in force, raises the effective tax rate on qualifying carried interest to c.34.1% and, as significantly, extends UK taxation to non-UK residents who perform investment management services in the UK. Carried interest is now treated as trading income, with non-qualifying carried interest remaining subject to rates of up

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]]> The UK’s new carried interest regime, now in force, raises the effective tax rate on qualifying carried interest to c.34.1% and, as significantly, extends UK taxation to non-UK residents who perform investment management services in the UK. Carried interest is now treated as trading income, with non-qualifying carried interest remaining subject to rates of up

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]]> UK Tax Digest https://tax.weil.com/insights/uk-tax-digest-5/ Fri, 24 Apr 2026 11:53:33 +0000 Oliver Walker Aron Joy Alex Ereira Erica Rees https://tax.weil.com/?p=2645 Welcome to the latest edition of the Weil UK Tax Digest, featuring a round-up of tax news over recent months and what to look out for in the coming months. There were no headline tax rate changes or policy announcements at the Spring Statement delivered by Rachel Reeves on 3 March. However, the first half

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]]> Welcome to the latest edition of the Weil UK Tax Digest, featuring a round-up of tax news over recent months and what to look out for in the coming months. There were no headline tax rate changes or policy announcements at the Spring Statement delivered by Rachel Reeves on 3 March. However, the first half

The post UK Tax Digest appeared first on Weil Tax BLOG.

]]> Member States Update EU List of Non-Cooperative Tax Jurisdictions on 17 February 2026 https://tax.weil.com/insights/member-states-update-eu-list-of-non-cooperative-tax-jurisdictions-on-17-february-2026/ Mon, 02 Mar 2026 11:24:21 +0000 Aron Joy Alex Ereira Lisa Pearson Barbora Lhotáková https://tax.weil.com/?p=2620 On 17 February 2026, the EU Council published an update to its so-called “Blacklist” of jurisdictions that are not cooperative for tax purposes and “Grey List” of cooperative jurisdictions that have not yet fully met their commitments to comply with tax good governance standards. The Blacklist and Grey List were last revised on 10 October

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]]> On 17 February 2026, the EU Council published an update to its so-called “Blacklist” of jurisdictions that are not cooperative for tax purposes and “Grey List” of cooperative jurisdictions that have not yet fully met their commitments to comply with tax good governance standards. The Blacklist and Grey List were last revised on 10 October

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