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The following Tax news provides comprehensive and up to date legal information on Court of Appeal—facilitators of VAT fraud can be deregistered even if they make legitimate taxable supplies (Impact Contracting Solutions Limited v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT decides that an income tax charge arose on the novation of a director’s loan account (Powell v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT imposes maximum £1m DOTAS penalty for failure to notify (HMRC v Industria Umbrella)
The following Private Client news provides comprehensive and up to date legal information on Ex-solicitor hit with first individual tax avoidance stop notice
Direct tax treatment of damages and compensation paymentsWhere a dispute is brought to an end by a payment of damages or compensation, whether under a...
VAT treatment of parking facilitiesThis Practice Note is about the VAT treatment of parking facilities.This Practice Note contains references to EU...
The double taxation treaty passport scheme (DTTP scheme)The double taxation treaty passport scheme (DTTP scheme) enables a borrower to apply for and...
What is an intangible fixed asset?Part 8 of the Corporation Tax Act 2009 (CTA 2009) is a specific corporation tax regime that applies exclusively to...
Tax and hedge funds—trading in the UK and the investment manager exemption (IME)A hedge fund vehicle will often be established as a non-UK company that is resident outside the UK for tax purposes.In the typical non-UK company structure, hedge fund profits will not be subject to UK tax unless,
Micklefield clausesWhat is a Micklefield clause?It is common for employee share plans to provide that, on termination of employment (or when an employee is given or receives notice of termination of employment), subsisting share awards will be forfeited and subsisting share options will lapse.It is
What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a
Brussels I (recast)—domicile (Arts 4 and 63) [Archived]ARCHIVED: This Practice Note has been archived and is not maintained.This Practice Note considers the general rule set out in Article 4 of Regulation (EU) 1215/2012, Brussels I (recast) when determining the relevance of a defendant’s domicile to
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