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Nov 6, 2024 | 
mondaq.com | Simon Witney |Emily Clark |Madeline Gowlett |Hannah Manning
When the UK's new government delivered its highly
anticipated first Budget on Wednesday, the focus was very much
on fixing the public finances and increasing investment. The
government had for some time been preparing the country to expect
tax increases.
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Apr 23, 2024 | 
lexology.com | Peter Willis |Emily Clark |Tenisha Cramer
Employment considerations are often overlooked during dawn raids or in responding to requests for information from the authorities. Companies may focus solely on responding to the investigation and forget the impact that it can have on employees. However, failing to consider employment issues can result in legal and reputational risks for the company, as well as damage to employee morale and trust.
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Mar 27, 2024 | 
lexology.com | Louisa Chambers |James Longster |Dan Reavill |Helen Reddish |Ben Chivers |Jonathan Rush | +40 more
Our round-up of recent and forthcoming developments in UK law and practice for our international stakeholders.
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Dec 19, 2023 | 
lexology.com | Emily Clark |Elena Rowlands |Ian Zeider
As part of the Edinburgh Reforms announced last December, the government launched a consultation on reforming the fund management exemption. Currently, funds are within the exemption if they are either on a UK domestic statutory list of exempt funds or can rely on "direct effect" of EU law (by falling within the EU law concept of "special investment fund").
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Dec 1, 2023 | 
mondaq.com | Emily Clark
HMRC commonly make informal document requests of taxpayers, both
within and outside the course of an enquiry process. This 15 minute
podcast, hosted by members of Travers Smith's
cross-departmental contentious tax focus group, highlights the
importance of taking legal advice when responding to informal
document requests that using three key areas: confidentiality,
legal privilege and data protection.
To view the full details please click here.
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Nov 22, 2023 | 
lexology.com | Jessica Baker |Emily Clark |Susie Daykin |Siv Devakumar |Madeline Gowlett |Tom Leatherby | +9 more
Autumn Statement 2023 – It's beginning to look a lot like… an Election? The Chancellor seemed in a particularly chipper mood as he got to his feet to deliver the Autumn Statement, and he was keen to pass on the feel-good factor to the watching nation.
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Nov 22, 2023 | lexology.com | Jessica Baker |Emily Clark |Susie Daykin |Siv Devakumar |Madeline Gowlett |Tom Leatherby | +9 more
Autumn Statement 2023 – It's beginning to look a lot like… an Election? The Chancellor seemed in a particularly chipper mood as he got to his feet to deliver the Autumn Statement, and he was keen to pass on the feel-good factor to the watching nation.
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Oct 26, 2023 | 
taxjournal.com | Emily Clark |Ian Zeider |David Whiscombe |John Messore
Home >Articles > Salaried members rules: the position for LLPs after BlueCrest Salaried members rules: the position for LLPs after BlueCrest © Copyright LexisNexis 2023. All rights reserved. 26 October 2023 Speed read The Upper Tribunal in HMRC v BlueCrest Capital Management (UK) LLP rejected HMRC’s restrictive (from a taxpayer perspective) interpretation of the conditions for the salaried members rules to apply.
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Oct 9, 2023 | 
mondaq.com | Emily Clark |Madeline Gowlett |Ian Zeider
BlueCrest – all about salaried members
– our briefing is here.
In the recent case of HMRC v BlueCrest Capital Management (UK)
LLP [2023] UKUT 00232, the Upper Tribunal (UT) had to
consider cross-appeals from HMRC and the taxpayer in relation to a
highly fact sensitive dispute.
A decision of the First-tier Tribunal (FTT) can only be appealed
if the tribunal has made an error of law.
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Oct 6, 2023 | 
lexology.com | Emily Clark |Madeline Gowlett |Ian Zeider
BlueCrest – all about salaried members – our briefing is here. In the recent case of HMRC v BlueCrest Capital Management (UK) LLP [2023] UKUT 00232, the Upper Tribunal (UT) had to consider cross-appeals from HMRC and the taxpayer in relation to a highly fact sensitive dispute. BackgroundDecisionComment1. Background A decision of the First-tier Tribunal (FTT) can only be appealed if the tribunal has made an error of law.
