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...
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...
On June 23, 2016, the UK electorate voted to leave the European Union. The referendum was advisory rather than mandatory and does not have any immediate legal consequences. It will, howev...
The Supreme Court has decided that a UK resident individual who received distributions from a Delaware LLC would not suffer double (US and UK) taxation and was entitled under the UK/US do...
The UK Government published this week details of a new 25% “diverted profits” tax, which aims to counter cross-border planning techniques adopted by multinational groups. The proposal...
The way in which the UK financial services industry is regulated underwent a significant restructuring in 2013 with the adoption of a ‘twin peaks’ system of regulation and supervision.
