Across the UK, Europe and further afield, we are known for providing specialist tax and private capital advice that makes a difference.
Our clients trust us with a wide range of commercial tax and private capital matters, from the sale, purchase and financing of public and private companies and businesses, commercial transactions, executive engagement and reward, joint ventures and investment structurings through to capital tax, wealth preservation and succession planning.
What sets us apart is the scale and breadth of our expertise and experience. One of the largest UK law firms combining a full private capital team with international commercial tax advice for individuals and their businesses, whether you are an entrepreneur, investor, fund manager, executive, high-net worth individual, or business owner, we draw on a multi-disciplinary team to provide decisive and relevant advice that anticipates tax change and helps you prepare for the future.
The Finance Act 2019 has confirmed new limitations on the availability and operation of Entrepreneurs' Relief. Employee shareholders and private equity investors need to be alive to the changes and their impact on share disposals or on structuring new investments.
The Government has now published over 100 technical notices designed to inform individuals and businesses on how to prepare for a "no deal Brexit".
There remains no guarantee that, from the intended Brexit day of 30 March 2019, the current tariff-free movement of goods between the two territories will not cease. Various models for future relationships are in debate, but the UK is currently ruling out the simplest (and least change) model of remaining in a customs union with the EU.
On 6 March 2018, the Court of Justice of the European Union ("CJEU") rendered an important judgement in case C-284/16, Slovak Republic v. Achmea. The CJEU declared invalid the investor-State dispute settlement ("ISDS") arbitration clause in the bilateral investment treaty between the Netherlands and Slovakia ("intra-EU BIT").
Under the heading of the "Simplification of the tax and National Insurance treatment of termination payments" the Government is reforming the tax treatment of termination payments. In short, more tax and National Insurance Contributions ("NICs") will be payable on termination payments, with the first wave of changes taking effect on 6 April 2018.
The First Tier Tribunal has delivered its judgment on the application of the so-called intermediaries legislation (IR35) in a case concerning Christa Ackroyd who provided her services to the BBC via a personal service company ("PSC").
With the third anniversary of Land and Buildings Transaction Tax in Scotland fast approaching, we consider the key issues for commercial tenants.
In this article tax specialist, Paul Davies, addresses the forthcoming changes to inheritance tax, and what they mean for you.
We’re one of the few firms to provide a holistic approach to commercial tax and private capital advice, spanning the legal disciplines and crossing jurisdictional borders. With market-leading tax expertise across the UK and beyond, we are led by dual-qualified and multi-jurisdictional specialists who can provide the focussed advice you need