Transferring IP-heavy companies: an important tax change
Today’s draft Finance Bill contains a simple, but important, change to the taxation of companies which hold valuable intangibles.
As I...
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Budget 2018: VAT
There was relatively little mention of VAT in the Budget but there were some potentially significant announcements regarding perceived...
Three Rivers strikes again – emails between in-house lawyer and employee held not to be privileged
In the recent case of Glaxo Wellcome UK Ltd (t/a Allen & Hanburys) v Sandoz Ltd [2018] EWHC 2747 (Ch), the Court held that an...
The quiet but not shy overseas intangibles tax
The new digital services tax (DST) has stolen many of the headlines the morning after the Budget. The unassumingly titled "offshore...
Budget 2018: how ambitious is the new UK tech tax?
The Chancellor surprised many by announcing in his Budget speech that the UK will press ahead with its own tax on digital services,...
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