Corporate Taxes, International Tax Issues, Stamp Duty Land Tax

Flips from the UK to the US – Key UK and US Tax Considerations

Orrick, Herrington & Sutcliffe LLP on 5/31/2024

The insertion of a US holding company by way of a share-for-share exchange, whereby the shares in an existing UK company (“UKCo”) are transferred to a new US company (“USCo”) in exchange for shares issued by USCo, is commonly...more

New Rate of Stamp Duty Land Tax (SDLT) for Non-UK Residents

Katten Muchin Rosenman LLP on 9/18/2020

Following on from the announcement in the 2018 Budget, from 1 April 2021 non-UK resident purchasers of residential property in England and Northern Ireland will be subject to a new higher rate of SDLT of 2 percentage points...more

COVID-19 UK: Corporate – UK Summer Statement 2020 - Key Tax Points

Orrick, Herrington & Sutcliffe LLP on 7/14/2020

Highlighting key tax points coming out of the recent economic update (8 July) delivered by the UK Government: Temporary reduction in stamp duty land tax (“SDLT”) on residential property purchases in England and Northern...more

UK Tax Round Up - July 2019

Proskauer Rose LLP on 8/1/2019

Finance Bill 2019-2020 - The FB19-20 was published on 11 July. The majority of the matters included have been announced previously with no surprise measures. The draft legislation is now open for consultation. We have...more

UK Tax Round Up - May 2019

Proskauer Rose LLP on 6/5/2019

UK General Tax Developments - HMRC updates guidance on what constitutes "ordinary share capital" - Following the decision by the First-tier Tribunal (FTT) in Warshaw V HMRC, reported in our UK tax blog earlier this...more

2019 - A Year of Change for UK Corporate Tax?

Latham & Watkins LLP on 1/31/2019

The UK government broadens the scope of tax on non-resident persons and contemplates changes to stamp duty, taxing the digital economy, and Brexit-related changes. In recent years the pace of change in the corporate tax...more

"Insights: Brexit"

Skadden, Arps, Slate, Meagher & Flom LLP on 6/28/2016

On June 23, the UK electorate took the historic decision to leave the European Union, a process that has never been undertaken by any member state. While the vote itself does not trigger the process of exit from a legal...more

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