08/15/2024
All businesses should have introduced measures to ensure that they are aware of and have control over how their employees, agents and service providers are operating to reduce their risk of exposure to the CCOs.
08/12/2024
Non-UK companies sometimes want to maintain their non-UK tax residence status for tax purposes and, therefore, will need to follow the UK's tax rules on corporate residence.
08/09/2024
Stamp duty applies to transfer documents transferring stock or marketable securities.
08/02/2024
These groups are defined as those operating in multiple jurisdictions with consolidated revenues of at least €750 million in two out of the previous four fiscal years.
07/31/2024
The government notes that there are a range of circumstances in which carried interest is received, and that the characteristics of the reward will not be the same in all cases.
07/30/2024
The clue is in the name but take note of the international nature of the definition.
07/24/2024
There is no uniform approach to how enquiries commence
07/23/2024
Carried interest payments are due when a fund reaches a certain level of profitability and an agreed-upon amount of profit has been distributed to investors.
07/18/2024
The terms of the contract in which the R&D is contracted out by a business and undertaken by another party will be important to that business claiming tax relief for the costs of the contracted out R&D.
07/08/2024
A new tax risk has also come into focus.
07/05/2024
A final target of Labour's tax plans are private equity managers who receive carried interest.
07/03/2024
Not all member states will be required to implement this measure.
07/02/2024
It is for the Romanian regional court to apply the CJEU’s case law to the circumstances in the Adient case to determine the outcome of that dispute.
07/02/2024
Rectification is usually pursued through an application to the High Court
06/24/2024
To vote in a General Election while resident outside the UK, an individual must be aged 18
06/14/2024
The manifesto is silent in relation to capital gains tax and we consider that there is scope for the rate of capital gains tax to be increased, but this not mentioned in the manifesto.
06/14/2024
Eligible men born after 5 April 1951 and women born after 5 April 1953, have until 5 April 2025 to pay voluntary National Insurance contributions
06/11/2024
A total of 153 transfer pricing cases were settled during the year running to 31 March 2023.
06/11/2024
Due to delays in issuing, HMRC had changed the date of compliance with the tribunal-approved information notice.
06/10/2024
A round up of the Simmons & Simmons insights on VAT developments over the last month.