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Alternative Dispute Resolution, Hong Kong, UK Funds, Investment Funds, UK Estate Planning, UK, Wills

UK: Defending personal Liability for Tax Avoidance Schemes as a Director

www.keystonelaw.com/keynotes/defending-personal-liability-for-tax-avoidance-schemes-as-a-directorwww.rpc.co.uk/perspectives/tax-take/directors-did-not-breach-fiduciary-duties-in-relation-to-insolvent-company/#page=1www.dacbeachcroft.com/en/articles/2022/july/directors-not-liable-for-breach-of-duty-for-using-tax-saving-scheme-where-professional-advice-followed-hunt-v-richard-balfour-lynn-and-others/English court considers directors’ “creditor duty” in context of failed tax avoidance scheme (taylorwessing.com) See also:www.osborneclarke.com/insights/tax-break-podcast-directors-accountability-tax#page=1www.rpc.co.uk/perspectives/tax-take/directors-not-liable-under-plns-as-hmrc-failed-to-establish-deliberate-conduct/#page=1 0
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Tax, Tax Planning, UK Banking, Crypto Currencies, Tax, UK

UK: Statutory Residence Test – an exceptional ‘exceptional circumstances’ Case?

www.burges-salmon.com/news-and-insight/legal-updates/private-wealth/statutory-residence-test-an-exceptional-exceptional-circumstances-casewww.boodlehatfield.com/articles/tax-residence-and-exceptional-circumstances/wedlakebell.com/the-uk-statutory-residence-test/ See also:blog.burges-salmon.com/post/102i0yi/were-you-uk-resident-in-2021-2022-you-need-to-know-for-your-tax-return Update:An exceptionally harsh judgment? Exceptional circumstances revisited | Charles Russell SpeechlysStatutory Residence Test: HMRC success in “exceptional circumstances” appeal – MacfarlanesUK tribunal clarifies ‘exceptional circumstances’ residence test – Stewarts (stewartslaw.com)UK Tax Residence explained: what you need to know | Brodies LLPwww.charlesrussellspeechlys.com/en/insights/expert-insights/private-wealth/2023/the-statutory-residence-test/ 0
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Residency, UK Residency, Tax, UK Corporate Governance, Corporate Law, Risk Management, UK

UK: Pillar One – assessing the Asset Management Carve-out

blog.macfarlanes.com/post/102ho6d/pillar-one-assessing-the-asset-management-carve-outwww.europeantax.blog/post/102hokv/regulated-financial-services-exclusion-from-amount-a-of-pillar-one#page=1riskandcompliance.freshfields.com/post/102hp2w/financial-services-exclusion-from-the-oecd-pillar-one-proposalswww.skadden.com/insights/podcasts/2022/11/the-uk-tackles-pillars-one-and-two#page=1 0
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Tax, UK Litigation, Tax, Transparency, UK