Mark Burgess

Mark Burgess

DLA Piper

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Brexit: How might taxes be affected? Key questions and answers on tax

What are the immediate tax consequences of the UK's vote to leave the EU in the so-called Brexit referendum?...more


Brexit: What are the implications for tax law?

The precise impact of a Brexit on UK tax law is not possible to determine without knowing the terms of the exit negotiated by the UK with the EU and future government decisions. There are various ways the relationship between...more

6/24/2016 - BEPS Corporate Taxes Cross-Border Transactions Double Taxation EEA EU Free Trade Agreements Member State OECD Popular Referendums UK UK Brexit VAT

UK Finance Bill 2016: Royalty Withholding Tax

Domestic UK law imposes a 20% royalty withholding tax on limited types of payment and on specific categories of intellectual property. This year's Finance Bill expands the scope of intellectual property royalties that are...more

5/16/2016 - BEPS License Agreements Royalties Tax Treaty UK Withholding Tax

Clampdown on VAT avoidance on sales of goods through online marketplaces

The Chancellor has announced a package of measures to give HMRC stronger powers to collect VAT from overseas businesses who sell goods online to UK customers. Failure to pay VAT in these circumstances is estimated to have...more

3/31/2016 - HMRC Internet Retailers UK VAT

UK Budget 2016: IPT, technology and gambling

The Chancellor delivered his 2016 Budget yesterday. Below is a brief summary of the announcements which are relevant to corporates in the IPT sector....more

3/21/2016 - Corporate Taxes Gambling Royalties Tax Avoidance UK VAT

UK Budget 2016: Corporate tax and business transactions

This is a brief summary of some of the issues arising from the UK Budget 2016 which have an effect on corporate tax....more

3/18/2016 - Anti-Avoidance Corporate Taxes Employee Shareholders Entrepreneurs Net Operating Losses UK

UK Budget 2016: Real Estate

Yesterday George Osborne delivered the 2016 Budget. There were some significant announcements for the real estate industry....more

3/17/2016 - BEPS Foreign Investment OECD Real Estate Development Stamp Taxes UK

Brexit: What are the implications for tax law?

The precise impact of a Brexit on UK tax law is not possible to determine without knowing the terms of the exit negotiated by the UK with the EU and future government decisions. There are various ways the relationship between...more

3/16/2016 - Corporate Taxes Customs EEA EU Member State Trade Agreements UK UK Brexit VAT

Autumn Statement 2015 - Employment Tax Update

There are few proposals in the employment tax sphere in the Autumn Statement and even in relation to the proposals which have been announced, detail is lacking. In particular, HMRC's response to its consultation on changes to...more

12/1/2015 - Autumn Statement Employee Share Schemes Employment Tax HMRC UK

Autumn Statement 2015 - Real estate tax update

On 25 November the Chancellor delivered the 2015 Autumn Statement. From a real estate perspective, there were a few significant announcements. Stamp duty land tax (SDLT) Additional 3% on all bands on "additional"...more

11/30/2015 - Autumn Statement Capital Gains Real Estate Development Stamp Duty Land Tax UK

Construction & Engineering Toolkit: The Construction Industry Tax Deduction Scheme (CIS) - August 2015

In This Issue: The Construction Industry Tax Deduction Scheme (CIS) The Construction Industry Scheme (or CIS, as it is more commonly known) is a tax deduction scheme. It concerns construction work and...more

8/28/2015 - Construction Contracts Construction Industry Construction Project Contractors HMRC Subcontractors UK VAT

UK budget 2015

Earlier today the UK government delivered its last budget before the UK general election in May. Many of the measures were, as one might expect so close to an election, focused on personal rather than corporate taxation....more

3/24/2015 - Anti-Avoidance BEPS Corporate Taxes Diverted Profits Tax Employee Shareholders Entrepreneurs Federal Budget Financial Institutions GAAR Multinationals OECD Oil & Gas R&D Tax Credits Remuneration Research and Development Tax Credits UK Venture Capital Withholding Tax

Scottish Property Transactions Tax - March 2015

Scottish Parliament approves LBTT rates and bands - The rates and bands for the new Scottish property transactions tax known as the Land and Buildings Transaction Tax ("LBTT") have been formally approved by the Scottish...more

3/16/2015 - Buyers Commercial Real Estate Market Property Tax Property Transaction Taxes Scotland Sellers Stamp Duty Land Tax

Private Equity Tax Alert - What might the General Election bring

As we enter the run-up to the General Election in May, private equity funds and their managers might want to consider what the possible tax implications of a new Government might be both for the managers of their portfolio...more

2/18/2015 - General Elections Private Equity Private Equity Funds Tax Reform UK

Diverted Profits Tax - What Arrangements May Be Caught?

BACKGROUND AND INTRODUCTION - The UK Government has announced the introduction of the Diverted Profits Tax (or 'DPT') - a new tax which will have effect from 1 April 2015. The tax is intended to target two types of...more

2/10/2015 - Corporate Taxes Diverted Profits Tax UK

International Tax News - December 2014

UK WILL IMPOSE CAPITAL GAINS TAX ON NON-UK RESIDENTS - The UK government aims to go ahead with plans to impose capital gains tax on sales of residential property from April 2015. The government has published...more

12/16/2014 - Capital Gains Corporate Taxes Income Taxes UK

UK Capital Gains Tax For Non-UK Residents: Government To Go Ahead With Plans To Impose CGT On Sales Of Residential Property From...

The government has published detailed proposals for imposing a capital gains tax (CGT) charge on non-UK residents who dispose of UK residential property. The new charge will take effect from April 2015 and will apply to all...more

12/11/2014 - Capital Gains Real Estate Transfers UK

Autumn Statement 2014

Yesterday, the Chancellor of the Exchequer delivered the UK 2014 Autumn Statement. Below we summarise some of the main announcements: Taxation of multi-nationals - Diverted profits tax (aka the "Google tax")...more

12/10/2014 - Corporate Taxes Tax Reform UK

Land and Buildings Transaction Tax: Residential and non-residential property

The Land and Buildings Transaction Tax ("LBTT") will replace Stamp Duty Land Tax ("SDLT") in Scotland on 1 April 2015. LBTT is being introduced under the Land and Buildings Transaction (Scotland) Act 2013 ("the 2013 Act"),...more

10/31/2014 - International Tax Issues Property Tax Scotland Tax Reform

International Tax News - December 2013

CAYMAN ISLANDS AND US SIGN FATCA AGREEMENT - The United States and the Cayman Islands have signed a so-called Model 1 intergovernmental agreement. The IGA is the first step in bring the Cayman fund industry...more

12/12/2013 - Advance Pricing Agreements Advance Pricing Arrangement Program Anti-Avoidance FATCA Intergovernmental Agreements IRS Mutual Agreement Procedure Transfer Pricing UK VAT

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