On 1 July, the UK Supreme Court released its judgment in the Anson case, which concerns the treatment of a Delaware LLC for UK income tax purposes. The case has wider implications for the UK tax treatment of both corporate and individual members of some LLCs, as Macfarlanes explains.
Law Firm: Macfarlanes | Published: 06 July 2015 | Practice Area: Partnerships and LLPs
This weekly briefing from Macfarlanes is a short update on key developments of relevance to M&A lawyers, acting as a signpost towards matters of interest. This briefing focuses on a government consultation paper which reveals new details about the Small Business, Enterprise and Employment Act 2015.
Law Firm: Macfarlanes | Published: 03 July 2015 | Practice Area: Mergers & Acquisitions
In this M&A round-up, Macfarlanes reports on a recent ruling which serves as an interesting example of the application of the test for unfair prejudice, and a Supreme Court decision which offers a reminder of the approach an English court will take when interpreting or construing a written contract.
Law Firm: Macfarlanes | Published: 29 June 2015 | Practice Area: Mergers & Acquisitions
Business investment relief (BIR) was introduced with effect from 6 April 2012 in an attempt to encourage UK resident but non-domiciled individuals to invest in the UK. It is a useful relief for a remittance basis taxpayer wishing to invest in the UK, as this Macfarlanes briefing explains.
Law Firm: Macfarlanes | Published: 24 June 2015 | Practice Area: Enforcement and Regulation
As we race towards Greece’s repayment deadline at the end of the month, there are distressing indications of complacency. There was similar relative calm and complacency during the period before the Lehman Brothers bankruptcy - this briefing looks at what hedge fund managers should be doing now.
Law Firm: Macfarlanes | Published: 17 June 2015 | Practice Area: Collective Investment Schemes
Last week, Advocate General Wathelet of the Court of Justice of the European Union gave his opinion on questions referred by the English High Court regarding the registrability of the the Kit Kat shape as a trade mark, in a case which highlights the difficulties of registering shapes as trade marks.
Law Firm: Macfarlanes | Published: 15 June 2015 | Practice Area: Trademarks
This Macfarlanes briefing, a weekly update rounding up key recent developments of relevance to M&A lawyers, focuses on a recent High Court decision which highlights the impossibility of removing an English limited partnership from records held by Companies House.
Law Firm: Macfarlanes | Published: 12 June 2015 | Practice Area: Mergers & Acquisitions
This Macfarlanes briefing discusses the implications of the recent case in the Court of Appeal, Google Inc v Vidal-Hall & Ors, highlighting an interesting development in the discussion around how businesses should value personal data.
Law Firm: Macfarlanes | Published: 08 June 2015 | Practice Area: Regulators and Enforcement
The Small Business, Enterprise and Employment Act 2015, which materially reforms UK company law, is set to be fully in force by April 2016. This briefing looks at the key changes to consider now, including the new register of "persons with significant control", and the abolition of bearer shares.
Law Firm: Macfarlanes | Published: 25 May 2015 | Practice Area: Company Administration
This Macfarlanes briefing provides an update on recent legal developments that are likely to have an impact on private clients, as well as guides to help navigate legal issues that may arise in day-to-day life. Subjects covered include the Budget, the dangers of intestacy, and charitable donations.
Law Firm: Macfarlanes | Published: 21 May 2015 | Practice Area: Private Client
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