News & Analysis as of

HMRC European Union

Cadwalader, Wickersham & Taft LLP

EU State Aid Litigation Casts a Long Shadow

On 2 April 2019, the European Commission (the “Commission”) concluded that the group finance company exemption from the UK’s controlled foreign company (“CFC”) regime, in respect of finance income that derived from UK...more

A&O Shearman

UK carbon border adjustment mechanism: shaping up ahead of 2027

A&O Shearman on

In 2027, the UK will introduce a carbon border adjustment mechanism (CBAM) on imports of certain carbon intensive goods. The CBAM will impose a charge on the emissions embodied in relevant imports that take place on or after...more

A&O Shearman

Pensions: what's new this week - 11 March 2024

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: Spring Budget...more

Proskauer Rose LLP

UK Tax Round Up - February 2024

Proskauer Rose LLP on

Settlement payment subject to tax as employment income - In Mathur v HMRC, the Upper Tribunal (UT) has upheld the FTT’s decision that a £6 million settlement payment to a former employee following an employment tribunal...more

A&O Shearman

Pensions: what's new this week - 26 February 2024

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover the following topics: Finance Bill...more

A&O Shearman

Pensions: DC trustee agenda update - February 2024

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings, and to support the legal update item on your next...more

Dechert LLP

Dechert's International Capital Markets Team In Conversation With...

Dechert LLP on

Vienna Stock Exchange - In the latest issue of Dechert’s international capital markets team’s “In Conversation With…” series, partner Jennifer Rees and associate Kerenza Kerslake sit down with Matthias Szabo and Dimitrios...more

Proskauer Rose LLP

UK Tax Round Up - October 2023

Proskauer Rose LLP on

Welcome to the October edition of the UK Tax Round Up. This month has seen the Supreme Court’s judgment on the operation of the employment-related securities deeming provision, the Court of Appeal’s decision on what...more

A&O Shearman

A designation challenge fails and two enforcement actions are announced: the UK’s Russia sanctions in motion

A&O Shearman on

Three decisions in recent weeks have demonstrated the breadth of the UK Government’s sanctions-related powers and underline a push by the UK to demonstrate the robustness of its sanctions and a focus on their enforcement....more

Dechert LLP

UK Data Regulator Joins Scrutiny of WorldCoin

Dechert LLP on

WorldCoin is a cryptocurrency project which uses iris scanning technology to issue a “World ID” as a digital identifier. Privacy concerns over WorldCoin have been voiced by several data protection authorities worldwide....more

A&O Shearman

Pensions: what's new this week - July 2023 #4

A&O Shearman on

Welcome to your weekly update from the Allen & Overy Pensions team, covering all the latest legal and regulatory developments in the world of workplace pensions. This week we cover topics including: Draft legislation on...more

Proskauer Rose LLP

UK Tax Round Up - May 2023

Proskauer Rose LLP on

Welcome to May’s edition of our UK Tax Round. This month has been relatively quiet but there were a couple of cases that affect transactions that we see in practice, including an interesting update on what could constitute a...more

Proskauer Rose LLP

UK Tax Round Up - October 2022

Proskauer Rose LLP on

Welcome to the October edition of the UK Tax Round Up. October has been an extraordinary month in the UK, with political turbulence triggering reversals of many of the tax policies announced by the government at the end of...more

Proskauer Rose LLP

UK Tax Round Up - September 2022

Proskauer Rose LLP on

Welcome to September’s edition of the UK Tax Round Up. In addition to the headline-grabbing 2022 Growth Plan announced by the UK Chancellor, there have been a number of interesting cases this month including the First-tier...more

McDermott Will & Emery

Trust Registration Service: Who Is Affected?

The Fourth Money Laundering Directive ((EU) 2015/849) (MLD4) was implemented in the United Kingdom as a result of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulation 2017 (SI...more

Morrison & Foerster LLP

UK Quarterly Review: Business Crime, Investigations, And Regulatory Enforcement

In our Quarterly Review, we bring you important UK developments relating to business crime, investigations, and regulatory enforcement from the last three months. As the UK gets used to life outside the EU and implements...more

Proskauer Rose LLP

UK Tax Round Up - February 2021

Proskauer Rose LLP on

UK Case Law Developments - EIS relief not available for shares carrying preferential rights - The Upper Tribunal (UT) in Foojit v HMRC dismissed the taxpayer’s appeal against the First-tier Tribunal’s (FTT’s) decision...more

King & Spalding

The Big Questions for Employers in the UK for 2021

King & Spalding on

2020 was a year of exceptional change for employers and their staff. As the pandemic unfolded, businesses navigated their way through adjusting to a remote workforce to furloughing to creating COVID-secure workplaces and...more

Dechert LLP

Some Good News at Last: The Government Substantially Restricts DAC6 Reporting Obligations for UK Intermediaries

Dechert LLP on

Following the agreement of the EU/UK Trade and Cooperation Agreement (the “Brexit Deal”), HMRC has unexpectedly announced a substantial restriction to the way in which DAC6 will be applied in the UK. Although the law has...more

Proskauer Rose LLP

UK Tax Round Up - November 2020

Proskauer Rose LLP on

UK COVID-19 Developments - Extension of support for employed and self-employed workers - On 5 November, the UK Chancellor announced the extension of the Coronavirus Job Retention Scheme (or furlough scheme) to the end...more

McDermott Will & Emery

Offshore Roundup

McDermott Will & Emery on

Two Birds, One Stone: Addressing COO and DAC6 Risks in Tandem - UK Criminal Finances Act 2017 (CFA) and the EU Directive on Administrative Cooperation (DAC6) compliance matters are likely to come under increased scrutiny...more

Hogan Lovells

Financial institutions general regulatory news, September 2020 # 3

Hogan Lovells on

The Money Laundering and Terrorist Financing (Amendment) (EU Exit) Regulations 2020 - The Money Laundering and Terrorist Financing (Amendment) (EU Exit) Regulations 2020 (SI 2020/991) have been published, together with an...more

Proskauer - Tax Talks

HMRC updates its guidance on the VAT treatment of early termination fees and compensation payments

Proskauer - Tax Talks on

Following the European Court of Justice’s (ECJ) rulings in Meo and Vodafone Portugal, HMRC has recently updated its VAT manual and published a brief...more

Proskauer Rose LLP

Regulation Round Up - July 2020

Proskauer Rose LLP on

30 July - The Financial Conduct Authority (“FCA”) updated its webpage on the High Court business interruption insurance test case. The Prudential Regulation Authority (“PRA”) published a consultation paper (CP11/20)...more

Dechert LLP

DAC6: Approval of six month extension to the reporting timetable

Dechert LLP on

On 24 June, the Council of the European Union formally adopted a directive giving EU Member States the option to defer by six months the timetable for reporting under DAC6. ...more

72 Results
 / 
View per page
Page: of 3

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide