The following Tax news provides comprehensive and up to date legal information on Tax update spring 2025—Tax analysis
The following Tax news provides comprehensive and up to date legal information on Upper Tribunal denies SDLT overpayment relief in failed late MDR claim (L-L-O Contracting Ltd and others v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT concludes cider supplies did not benefit from temporary reduced VAT rate (JD Wetherspoon PLC v HMRC)
The following Tax news provides comprehensive and up to date legal information on FTT finds that director loan was not written off or released on liquidation (Quillan v HMRC)
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...
Taxation of private equity funds—how are investors taxed on their share of the profits?This Practice Note sets out how the investors in a typical UK private equity fund might be subject to UK taxation on their share of the fund's profits.One of the reasons for the popularity of the limited
Taxation of international private equity funds—offshore fund structuringThis Practice Note provides an introduction to the structuring considerations relevant to a typical offshore private equity fund with some UK connection. The note deals with issues arising in both completely offshore structures
Understanding the tax disclosure in a fund Private Placement Memorandum (PPM)To seek out investors, a private equity fund will use a private placement memorandum (PPM) as its main marketing document. The content of a PPM is largely governed by regulatory law. For a tax lawyer, the PPM is a useful
Taxation of private equity funds—stamp duty and SDRT on transfers of partnership interestsFORTHCOMING CHANGE relating to the modernisation of stamp taxes on shares framework: Following the call for evidence in 2020, the resulting outcome published in 2021 and consideration by the relevant HMRC and
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