Following the announcement in Budget 2013, HM Revenue & Customs (HMRC) issued a consultation document on May 20, 2013 that focuses on two areas of partnership taxation where HMRC perceive “unintended inconsistencies”...more
5/22/2013 - AIFMD EU HMRC LLPs Lost Profits Partnerships Profits Tax Planning
Summary - In an eagerly awaited decision of the U.K. Supreme Court in the case of R (on the Application of Prudential plc and Another) v. Special Commissioner of Income Tax and Another, [2013] UKSC 1, legal advice...more
1/25/2013 - Accountants Appeals EU Legal Advice Privilege
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