Please browse and download material from our extensive library of updates providing expert analysis on a wide range of legal issues and topics.
EMI share options, Covid-19, and Brexit – where are we now?
What are the new measures to employers operating EMI schemes that have been affected by the pandemic?
Building anxieties: The impact of a possible CGT rate rise on housebuilders
As the March 2021 budget approaches and a potential CGT rate rise, what does it mean for housebuilders?
Entrepreneurs’ relief: What is “ordinary share capital”?
We analyze the Upper Tribunal 's decision on the statutory construction of the term “ordinary share capital” for the entrepreneurs’ relief.
Changes to construction industry scheme rules from April 2021
Reviewing the main changes of the government's recently published draft legislation making changes to the Construction Industry Scheme.
Court of Appeal rules against the taxpayer in company tax residence dispute
Taking a closer look at a recent case where a non-UK incorporated company is centrally managed and controlled from the UK.
HMRC disappoints house builders and partnerships looking for SDLT relief
SDTL relief will only apply where a partnership or LLP was the party acquiring the property in question.
Charles Russell Speechlys present at EIS Association Autumn Technical Seminar 2020
Our presentation covered the tax and corporate considerations for companies preparing for a possible exit.
Midshore or Midtown? Changing trends in wealth structuring for Latin American clients
Our panel discussed how Latin American international wealth structuring is changing, current trends and the impact of economic substance.
HMRC’s volte face on the “second home” SDLT surcharge
Taking a closer look at the HMRC's updated guidance on the 3% SDLT surcharge in its SDLT manual.
Public Company Update - November 2020
The November 2020 edition of our biannual Public Company Update.
Compensating for past errors – HMRC’s retrospective change in approach to VAT on compensation
Reviewing the new approach what HMRC will apply to most payments that have been made in the past and all new payments made in future.