Kate Habershon

Kate Habershon

Morgan Lewis

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Latest Publications


Brexit: Keep Calm and Carry On?

Does the United Kingdom’s vote to leave the European Union change the United Kingdom’s attractiveness as a holding company jurisdiction?...more

6/28/2016 - Common Reporting Standard (CRS) Corporate Taxes EU FATCA Holding Companies Multinationals OECD UK UK Brexit

Private Placements and the Qualifying Private Placement Exemption

The new exemption from UK withholding tax will affect certain debt finance arrangements and the issuance of debt securities between foreign lenders or investors and UK corporate borrowers or issuers that operate in private...more

4/15/2016 - Debt Securities Foreign Investment Private Placements Tax Exemptions UK Withholding Tax

UK Tax Measures—Spring 2016 Budget

The spring budget includes a number of announcements that relate to taxation, the most significant of which is a “roadmap” for UK corporate taxation through 2020....more

3/17/2016 - Budgets Capital Gains Corporate Taxes EBITDA Payroll Taxes Royalties Stamp Duty Land Tax UK Withholding Tax

2015 Autumn Statement and Spending Review Released

The statement is tax light, but there is continued focus on carried interest. On 25 November, the UK Chancellor of the Exchequer George Osborne made a number of tax-related announcements in the 2015 Autumn Statement and...more

12/1/2015 - Autumn Statement Common Reporting Standard (CRS) Employee Share Schemes EU FATCA Fund Managers Limited Partnerships Peer-to-Peer Private Equity Stamp Duty Land Tax Tax Avoidance UK

Recent UK Court Decision on UK Tax Treatment of US LLCs

HMRC provides guidance on the implications of the recent case Anson v Revenue and Customs Commissioners. Delaware limited liability companies (LLCs) are regularly seen in many international corporate groups, including in...more

9/30/2015 - Anson v HMRC Entity Classification Foreign Tax Credits HMRC Income Taxes Limited Liability Company (LLC) Limited Partnerships Partnerships Tax Treaty UK UK Supreme Court

Tax Measures in the UK 2015 Summer Budget

The new tax announcements are designed to improve productivity and correct imbalances in the tax system. On 8 July, UK Chancellor of the Exchequer George Osborne made a number of announcements relating to the tax system...more

7/10/2015 - Amortization Bank Taxes Banking Sector Carried Interest Tax Rates Corporate Taxes Dividends Employment Tax HMRC Income Taxes Loans Peer-to-Peer Resident Non-Domiciled (RND) Tax Legislation UK Value-Added Tax Withholding Tax

Luxembourg Has Been Removed from the Kazakhstan Tax Blacklist

The change will be retroactive starting 1 January 2015. The Kazakhstan tax blacklist is a list of now 60 jurisdictions that Kazakhstan considers to be countries with privileged tax regimes....more

2/9/2015 - Blacklist Kazakhstan Luxembourg

Tax Measures in the 2014 UK Autumn Statement

Announcements support UK growth and prevent tax avoidance. On 3 December, UK Chancellor of the Exchequer George Osborne made a number of tax-related announcements in the 2014 Autumn Statement. Given the government’s...more

12/4/2014 - Tax Avoidance Tax Reform UK

Tax Measures in the 2014 UK Budget

UK government continues to support growth and build on economic recovery. On 19 March, UK Chancellor of the Exchequer, George Osborne, released the UK’s 2014 budget. From a business tax perspective, the budget...more

3/21/2014 - Economic Development Tax Reform UK

Tax Measures in UK Chancellor’s 2013 Autumn Statement

Statement builds on economic stability, with a focus on certainty for business. On 5 December, UK Chancellor of the Exchequer George Osborne released the 2013 Autumn Statement with measures designed to increase...more

12/6/2013 - Corporate Taxes Economic Development UK

Tax Measures in 2013 UK Budget

UK government supports businesses, focusing on the UK's competitiveness while clamping down on tax avoidance and evasion. On 20 March, UK Chancellor of the Exchequer George Osborne released the UK's 2013 budget. The...more

3/22/2013 - Asset Management Corporate Taxes Economic Development EU Multinationals Partnerships Tax Cuts Tax Evasion

New UK Capital Gains Tax Charge on High-Value UK Residential Property

UK government publishes draft legislation on capital gains tax charge that will apply to disposals of high-value UK residential property by certain "non-natural" persons....more

2/11/2013 - Capital Gains Property Tax

Tax Measures in UK Chancellor’s Autumn Statement 2012

Statement shows that the UK is still "open for business" and includes measures designed to encourage investment while also targeting tax avoidance and evasion. On 5 December, UK Chancellor of the Exchequer George Osborne...more

12/7/2012 - Corporate Taxes

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