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Squire Sanders: UK Tax Bulletin

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UK Tax Bulletin

Squire Sanders
April 2012
6 pages

In this Issue:

Current Rates: Latest rates of inflation and interest
Swiss Co-operation Agreement: The agreement is approved and the price goes up
Car Benefit: The position with jointly owned vehicles
Agricultural Relief: Occupation not ownership the determinant for the relief
Loans to Participators: Whether set off is possible
15% SDLT Charge: HMRC issue some guidance
Penalties: HMRC penalties are denied by the Tribunal

Latest UK Tax News

Edwards Wildman: Culture, Media and Sport Committee backs draft Gambling Bill

May 21, 2013 UK: Budget & Tax

DLA Piper: EU leads the way in the move to a single global standard for automatic exchange of information

May 21, 2013 UK: Budget & Tax

Clyde & Co: UK Residence and Domicile: Including new rules for UK Residence from April 2013

May 21, 2013 Statutory Residency Test

Taylor Wessing: Playing the System - delays to the new UK video games tax relief

May 14, 2013 UK Budget 2013
Pinsent Masons: HMRC analysing data showing extensive use of complex offshore structures to evade tax

May 10, 2013 UK: Budget & Tax
Dechert: HM Revenue & Customs - Tax Evasion Enforcement

May 07, 2013 UK: Budget & Tax
Akin Gump: British Territories Sign Deal on Bank Information

May 02, 2013 UK: Budget & Tax
Herbert Smith Freehills: How much guidance does the GAAR guidance give?

April 29, 2013 Proposed General Anti-Avoidance Rule (GAAR)
Edwards Wildman: Game over for UK video games tax relief?

April 26, 2013 UK: Budget & Tax
Ashurst: Tax Newsletter

April 19, 2013 UK: Budget & Tax
Sullivan & Cromwell: VAT Cases On Deal Fees and Grouping: BAA Is Denied £6.7m Deduction for Deal Costs; Non-Taxable Persons May Join VAT Groups

April 18, 2013 UK: Budget & Tax
Squire Sanders: Back to Base: The Cost of Travelling to Work [Samadian v HMRC TC02523]

April 17, 2013 UK: Budget & Tax
Shoosmiths: Seed investment scheme begins to take root - SEIS extended

April 16, 2013 UK Budget 2013
Charles Russell: When is a debt not a debt? HMRC rewrites the rules on deductibility of debts for inheritance tax

April 16, 2013 UK: Budget & Tax
Latham & Watkins: What Does the UK Finance Bill 2013 Mean for Employers?

April 06, 2013 UK Budget 2013
Charles Russell: Gift aid developments

April 03, 2013 UK: Budget & Tax
Squire Sanders: Statutory Residence Test

April 02, 2013 Statutory Residency Test
Bryan Cave: HMRC surprise brief on payments of "trail commission" leaves little time to comply

March 30, 2013 UK: Budget & Tax
Macfarlanes: Finance Bill includes GAAR changes

March 28, 2013 Proposed General Anti-Avoidance Rule (GAAR)
Katten: SDLT Schemes: The Good, The Bad and The Ugly

March 28, 2013 UK: Budget & Tax
Akin Gump: United Kingdom HM Revenue & Customs (HMRC) — Brief on Rebates to Investors

March 27, 2013 UK: Budget & Tax
O'Melveny & Myers: UK Government Announces Consultation in respect of Partnership Taxation – Possible Impact for Asset Managers and Investment Funds

March 25, 2013 UK Budget 2013
Herbert Smith Freehills: Budget 2013: Promoting the UK Funds Industry as Best in Class

March 25, 2013 UK Budget 2013
SNR Denton: Pensions: The Budget 2013

March 23, 2013 UK Budget 2013
Taylor Wessing: Budget 2013

March 23, 2013 UK Budget 2013
Trowers & Hamlins: UK Budget 2013

March 22, 2013 UK Budget 2013
Eversheds: Budget 2013: what does it mean for pensions?

March 22, 2013 UK Budget 2013
Herbert Smith Freehills: Budget 2013: Measures affecting pensions

March 22, 2013 UK Budget 2013
Morgan Lewis: Tax Measures in 2013 UK Budget

March 22, 2013 UK Budget 2013
Fried Frank: United Kingdom Budget – Proposals Affecting Asset Management Industry

March 21, 2013 UK Budget 2013

Corporate Tax Reform

Jones Day: Reforms to the UK Controlled Foreign Companies Regime

Slaughter & May: CFC reform: a Gateway update

Slaughter & May: CFC focus - CFC reform and the EU

Pinsent Masons: Bank Levy Details Become Clearer with Coalition's New Proposals

SJBerwin: A fresh approach to tax policy in the UK?

SJBerwin: Planning: anarchy in the UK? - Tax: budget highlights

Chargeable Gains

DLA Piper: Chargeable gains rules for companies: Simplification proposals

Slaughter & May: All change for chargeable gains

Double Tax Treaty Passport Scheme

Clifford Chance: UK withholding tax reform - treaty passport scheme update

Morrison Foerster: Relief from UK Withholding Tax and the New Passport Scheme

Dechert: Double Taxation Treaty Passport Scheme for Overseas Corporate Lenders

HSBC Holdings: HMRC Held To Have Illegally Taxed ADRs

Sullivan & Cromwell: UK Tax Treatment of Depositary Receipts: HMRC Will Still Treat ADR Holders as Beneficial Owners of Shares

Latham & Watkins: UK Stamp Duty Reserve Tax Charge on an Issue of ADRs is Illegal

K&L Gates: Stamp Duty Reserve Tax on Issue of Shares for Depositary Receipts Held to Have Been Wrongly Levied

Swift v HMRC & UK Tax Treatment of Delaware LLCs

Sullivan & Cromwell: Recent Developments Regarding Entity Classification for UK Tax Purposes: HMRC v. Anson – is a Delaware LLC “tax-transparent”?

Fried Frank: Delaware LLCs – Entity Status for UK Tax Purposes: Further Update - Court of Appeal Confirms Tax Opaque Status

Sullivan & Cromwell: Recent Developments Regarding Entity Classification for UK Tax Purposes: Anson v. HMRC – is a Delaware LLC “tax-transparent”?