Anna Burchner

Oct 22, 2024 | lexology.com | Anna Burchner |Tom Callaby |Jessica Ng

On 15 October 2024, the UK Government published the Individual Savings Account (Amendment) (No 2) Regulations 2024 (“the Regulations”), which will make certain targeted amendments to the Individual Savings Account Regulations 1998, SI 1998/1870. This follows a short technical consultation that ran from 2 to 16 August 2024.

Oct 15, 2024 | cms.law | Anna Burchner |Tom Callaby

22/10/2024On 15 October 2024, the UK Government published the Individual Savings Account (Amendment) (No 2) Regulations 2024 (“the Regulations”), which will make certain targeted amendments to the Individual Savings Account Regulations 1998, SI 1998/1870. This follows... Read more

Aug 9, 2023 | lexology.com | Philip Anderson |Anna Burchner

Due to the fact that the tax year in the UK is ‘shifted’ from the calendar year, certain provisions will enter into force throughout the course of 2024. More details are set out in our previous articles but investors will have to take into consideration the following changes. Residence test and treaty benefitsArticle 4 of the Treaty updates the tax residence test for entities.

Jul 19, 2023 | cms.law | Philip Anderson |Anna Burchner

Luxembourg ratifies amendments to UK-Luxembourg tax treaty - key considerations for investors09/08/2023On 19 July 2023 Luxembourg ratified the text of the new tax treaty between the UK and Luxembourg (the Treaty). The UK ratified the Treaty last year. Changes that we addressed in our previous article will now enter into force after 1 January 2024 replacing provisions... Read moreAuthors Philip AndersonPartnerLondonAnna BurchnerPartnerLondon