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Articles by Anna Burchner
Non-UK trusts holding UK land – new requirement to register on the Trust Registration Service where land acquired before 6 October 2020
Several amendments to HMRC’s Trust Registration Service (TRS) came into force on 30 June, as a result of The Money Laundering and Terrorist Financing (Amendment) Regulations 2026. This includes a significant expansion to the registration trigger for non-UK non-taxable express trusts which hold UK land.
HMRC updates ISA Regulations to recognise fractional interests and make certain other changes
On 15 October 2024, the UK Government published the Individual Savings Account (Amendment) (No 2) Regulations 2024 (“the Regulations”), which will make certain targeted amendments to the Individual Savings Account Regulations 1998, SI 1998/1870. This follows a short technical consultation that ran from 2 to 16 August 2024.
HMRC updates ISA Regulations to recognise fractional interests and make certain other changes
22/10/2024 On 15 October 2024, the UK Government published the Individual Savings Account (Amendment) (No 2) Regulations 2024 (“the Regulations”), which will make certain targeted amendments to the Individual Savings Account Regulations 1998, SI 1998/1870. This follows... Read more
Taxation of carried interest: where are we now?
Reform of the taxation of carried interest has long been Labour policy. It was one of first tax policies announced by Rachel Reeves after becoming the Shadow Chancellor in Spring 2021, shortly prior to the Labour party conference in Autumn of the same year. In the period between that announcement and the delivery of Labour’s manifesto on 13 June, there was some uncertainty over whether those proposals remained part of Labour policy.
Taxation of carried interest: where are we now?
26/06/2024 Reform of the taxation of carried interest has long been Labour policy. It was one of first tax policies announced by Rachel Reeves after becoming the Shadow Chancellor in Spring 2021, shortly prior to the Labour party conference in Autumn of the same year.In... Read more
Luxembourg ratifies amendments to UK-Luxembourg tax treaty - key considerations for investors
Due to the fact that the tax year in the UK is ‘shifted’ from the calendar year, certain provisions will enter into force throughout the course of 2024. More details are set out in our previous articles but investors will have to take into consideration the following changes. Residence test and treaty benefits Article 4 of the Treaty updates the tax residence test for entities.
Luxembourg ratifies amendments to UK-Luxembourg tax treaty - key considerations for investors
Luxembourg ratifies amendments to UK-Luxembourg tax treaty - key considerations for investors 09/08/2023 On 19 July 2023 Luxembourg ratified the text of the new tax treaty between the UK and Luxembourg (the Treaty). The UK ratified the Treaty last year. Changes that we addressed in our previous article will now enter into force after 1 January 2024 replacing provisions... Read more Authors Philip Anderson Partner London Anna Burchner Partner London
CMS Annual Tax Conference 2023
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Gender pay gap reporting: the statistics so far
With just over a week to go until the 4 April deadline, nearly 4,000 employers have published their gender pay gap data, although the government says it expects another 5,000 companies to report their data in the next few weeks. From the data released so far, a consistent trend across almost all sectors is that there is a significant mean gap in hourly pay as well as bonus pay. Most employers attribute this to the prevalence of men in senior roles.
Taxing the Digital Economy: first steps by the UK
HM Treasury has published a position paper in respect of taxing the digital economy (available here) following the Chancellor’s Autumn Budget. The paper proposes that multinational groups’ profits should be taxed where value is generated. For example, a social media business generates value through users worldwide, but is only taxed where it is tax resident or has a permanent establishment.
UK ratifies the Multilateral Instrument on BEPS
In the Autumn Budget, the Chancellor announced that legislation will be included in the Finance Bill 2017-2018 (the “Finance Bill”) giving effect to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Multilateral Instrument”). The Multilateral Instrument can be accessed here.
Public Country-by-Country Reporting; Taxpayers' Rights
Appropriate Use of Country-by-Country Reports The OECD has now published Guidance (available here) on the appropriate use of Country-by-Country Reports (‘CbCRs’) by national tax authorities. This is in response to some valid MNE concerns that tax authorities may misuse CbCRs. “Appropriate use” is clarified as being for (i) high-level transfer pricing assessment, (ii) assessment of BEPS-related risks, and (ii) economic or statistical analysis.
India and Singapore amend tax treaty
On 30 December 2016, the governments of India and Singapore signed the Third Protocol to amend the Double Taxation Avoidance Agreement (“DTAA”) between the two countries. The amendment has been outlined in press releases made by the respective governments (“Press Releases”) and will come into effect from 1 April 2017. The amendment of the DTAA is part of a recalibration of Indian fiscal policy, and follows a series of steps taken by the Indian Government to increase the country’s tax base.
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