Filter by Back to results
Filter Back to results
no selected filters
200 results
on September 2025
on October 1, 2025
on August 2025
on July 2025
on June 2025
From Tax Talks on June 12, 2025
Welcome to the May edition of our UK Tax Round Up, which discusses two interesting judgments, one on the question of whether a distribution from a Jersey company was of a “capital nature” and the other on whether a loan to a participator in a close company was “released”.
on May 2025
Welcome to April’s edition of our UK Tax Round Up. While this month has been quiet on the case law front, there have been a number of HMRC announcements and updates to prior published guidance along with published responses to consultations covering aspects of the salaried member rules, globally mobile employees, stamp taxes on shares and the permanent establishment, transfer pricing and diverted profits tax rules.
on April 2025
Welcome to February’s edition of the UK Tax Round Up. This month has seen a number of interesting decisions covering the unallowable purpose test in relation to cross border group relief tax losses, the application of the Canada-UK double tax treaty to the taxation of oil related payments and the application of the statutory residence test and what constitutes “exception circumstances, and updates from HMRC on the latest guidance on the “capital contribution” test in the salaried members rules and taxpayer return information provision related to carried interest.
on February 2025
