19 Mar, 2024 LLCs and UK tax - a trap for the unwary By James Ross Viewed from the UK, the US limited liability company (or LLC) is a slightly strange beast. Although it is called a company, it is not...
07 Mar, 2024 Spring Budget 2024: further tax relief changes "when fiscal conditions" allow for Life Sciences businesses By Sally Robertson Jeremy Hunt’s Spring Budget 2024 has not revealed any new significant changes to relevant tax reliefs following his Autumn Statement in...
01 Nov, 2023 Careless drafting costs tax By Liz Wilson The recent Upper Tribunal decision in McEnroe and Newman v HMRC demonstrates the importance of drafting the consideration clause in a...
12 Oct, 2023 OECD publishes Pillar One convention By Claire Hawley The OECD has released the text of a new multilateral convention to implement 'Amount A' of Pillar One. If ratified by sufficient...
11 Oct, 2023 Removal of 1.5% stamp tax charge: consultation closes on 12 October 2023 By Claire Hawley Last month, HMRC published draft legislation to remove the 1.5% stamp tax charge on issues of UK securities into depositary receipt...