Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

What is domicile and why does it matter for tax?

A quick review of the fundamental principle of domicile, why it matters for tax, and what the current political landscape has in store.

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

Tax note: Financial Institution Notices (FIN)

Understanding paragraph 4A of Schedule 36 to the Finance Act (“FA”)

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

SHORT CASE REPORT FTT DECISION – EXCISE DUTY - Cantina Levorato SRL v. HMRC [2021] UKFTT 461 (TC)

Short Case Report on FTT Decision Excise Duty

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

Fast Track for Register of Overseas Entities Owning UK Property

The invasion of Ukraine has prompted the UK government to speedily publish the draft legislation for the Economic Crime (Transparency and Enforcement) Bill 2022 which requires foreign entities that acquire UK property (freehold interests or leases granted for more than 7 years) to register with Companies House and declare details of their beneficial ownership.

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation

Global Minimum Tax on Corporations: OECD GloBE Model Rules and their implementation in the UK

This article is a follow-up to our two previous articles of 20 August 2021 and 7 December 2021.

On 8 October 2021, the OECD/G20 published a statement confirming that 136 jurisdictions1 had agreed to a two-pillar solution to address the tax challenges that arise from the digitalisation of the economy and setting out an implementation plan.

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Articles on Commercial Litigation, Tax Disputes, Insolvency Litigation, Arbitration, Investigation & Cost Investigation
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