Mark Middleditch (Allen & Overy) reviews the latest tax developments that matter, including withholding tax consultation, regulatory capital, changes to DOTAS, and penalties for the GAAR.
Mark Middleditch (Allen & Overy) reviews recent tax developments affecting the City, including new consolidating regulations for country by country reporting; withholding tax exemptions for private placements; mandatory disclosure and CFCs; and banks’ compensation expenditure
James Hume (Slaughter and May) examines what’s changed.
The government announced a new exemption for withholding tax on private placements – a potentially important source of non-bank funding for UK businesses – at the Autumn Statement. James Hume (Slaughter and May) reports.
For any transaction involving bonds or notes, there are a number of potential difficulties that may arise, which may include issues involving stamp taxes, VAT, withholding tax, FATCA, and the tax treatment of the bond issuer and bondholders. Eloise Walker and Abigail McGregor provide a handy practice guide for advisers