Close Companies: Beware the Hidden Inheritance Tax Risks of Structuring Escrow Arrangements as Trusts

28 April 2017

Parties to acquisitions often agree to an escrow arrangement to protect the buyer from some liabilities. These are often structured as trusts. However, what are the tax risks for individuals and close companies?

Changes to Double Taxation Treaty Passport

24 April 2017

The Double Taxation Treaty Passport scheme improved the system for lenders and borrowers accessing treaty relief from UK withholding tax. It has now been extended to cover a broader range of borrowers and non-corporate lenders.

Renewables in Spain: Auction Resolution

21 April 2017

The Spanish Government has announced a new renewable energy auction, which will take place on 17 May. This briefing reviews its final procedural details.

UK: Employment Insight In-Depth – April 2017

11 April 2017

Should commission payments be taken into account when calculating holiday pay? This was the question at the centre of British Gas Trading v Lock.

Innovation technologique et innovation juridique au soutien de la transition énergétique

4 April 2017

La loi sur la transition énergétique pour la croissance verte ouvre les perspectives d'une innovation à la fois technologique et juridique dans le secteur de l'énergie: article paru dans Panorama des Cleantech en France 2017, publié par GreenUnivers.

UK Introduces New “Corporate Interest Restriction” Rules

1 April 2017

On 1 April 2017, new "interest barrier" rules will apply to corporates to restrict UK tax relief for interest and some other financing expenses.