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UK Tax Round Up - February 2024 | Proskauer Rose LLP

Settlement payment subject to tax as employment income - In Mathur v HMRC, the Upper Tribunal (UT) has upheld the FTT’s decision that a £6 million settlement payment to a. ....

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Mid-Term Review of the Netherlands Ministry of Foreign Affairs – Netherlands Red Cross Partnership 2022 - 2026

Mid-Term Review of the Netherlands Ministry of Foreign Affairs – Netherlands Red Cross Partnership 2022 - 2026
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CG28500 - Transfer of a partnership business and CG reliefs: entrepreneurs' relief, "roll-over" relief and gift "holdover" relief: SP D12: Section 14 - HMRC internal manual

CG28500 - Transfer of a partnership business and CG reliefs: entrepreneurs' relief, "roll-over" relief and gift "holdover" relief: SP D12: Section 14 - HMRC internal manual
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UK's Salaried Member Rules And Asset Management LLPs

FTT in BlueCrest Capital Management UK LLP v HMRC is first time the UK’s salaried member rules have been considered in the context of an asset management limited liability partnership LLP. Overview of Salaried Member Rules, Variable Remuneration and Significant Influence. ....

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BlueCrest FTT Decision –  Salaried Member Rules and Asset Managers | Proskauer - Tax Talks

The recent decision of the First-tier Tribunal (FTT) in BlueCrest Capital Management (UK) LLP v HMRC (29 June 2022) is the first time the UK’s salaried member rules (the Rules) have. ....

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