Cross-border transactions

Cross-border transactions guidance:

This Practice Note provides an overview of issues that are likely to be encountered by an English-qualified lawyer when advising a seller or a buyer in a cross-border...

Practice Note

What is the concept behind the EU FTT? The original Financial Transaction Tax (FTT or ‘Tobin tax’) Directive proposal (published in September 2011) was a very...

Practice Note

STOP PRESS: Following consultation, amendments have been made to the UK rules taxing offshore receipts in respect of intangible property (ORIP) by The Income Tax (Trading...

Practice Note

From April 2019, the profit fragmentation rules aim to prevent UK-resident individuals, including individual members of a partnership, and UK-resident companies who carry...

Practice Note

A UK tax resident bank will need to consider the following tax issues when lending to an overseas borrower: • local withholding tax, including: ◦ the lender’s ability to...

Practice Note

This Practice Note considers a typical structure that might be used when an overseas group makes an inbound investment into the UK and outlines the key UK tax issues that...

Practice Note

In 2013 the UK government introduced its flagship patent box relief from corporation tax as part of the UK's wider bid to be one of the world's most attractive...

Practice Note

This Practice Note sets out the UK perspective on various tax issues that should be taken into account in deciding how an innovative IP business with global ambition...

Practice Note

A UK corporate borrower will need to consider the following tax issues when borrowing from an overseas lender: • UK withholding tax, including: ◦ the lender’s ability to...

Practice Note

A UK based purchaser of an overseas business will need to consider the following tax issues: • the potential overseas and UK tax costs associated with the acquisition •...

Practice Note

A non-UK based purchaser of a UK business (or UK-headquartered business) will need to consider the following tax issues: • the UK costs associated with the acquisition •...

Practice Note
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