Recent and upcoming changes affecting UK executive compensation include the UK Government’s Budget, new Investment Association guidelines and the UK Government’s Employment Rights Bil...
Davis Polk partner Dominic Foulkes authored “Section 20 and Schedule 11: Capital-raising arrangements etc.” in British Tax Review. In the article, Dominic discusses section 20 and sch...
The UK government has retained the ability for UK companies listed on US stock exchanges to prepare financial statements under US GAAP for a transitional period, and has proposed draft le...
Davis Polk partner and Europe practice head Will Pearce and counsel Joe Scrace and Dominic Foulkes authored “Structuring cross-border public M&A transactions: Key considerations” in F...
Following a review involving its legal and accounting committee and experts from the legal and investor community, the British Private Equity and Venture Capital Association has recently ...
Cross-border private M&A transactions will often involve a seller tax resident in one jurisdiction and a target company tax resident in another. Commonly that target company – the ent...
The chargeable gains rules, and other tax legislation, do not deal with partnerships very clearly. In examining partnership transactions it can be helpful first to consider the attributes...
This article considers developments in how some of the UK tax issues on lending into UK acquisition finance structures can be dealt with in practice. Where funding has been provided by no...
Despite the efforts of the US government to discourage inversion transactions through US tax changes announced earlier this year, the flow of such deals has not yet dried up. Given the UK...
IN THIS ISSUE:
Introduction
Brexit – a ‘reset’ of fiscal policy?
Brexit’s implications for the regulation of credit rating agencies
As we enter the second half of August, no su...
