In brief On 27th April 2020, the Investment Association (“IA”) published guidance in relation to shareholder expectations of how the impact of COVID-19 should be reflected in executive remuneration packages. The IA guidance notes that the impact of COVID-19 will be different for each and every company and, at a…

Taxation of Workers: A Journey Across Europe Nowadays, the taxation of workers in the new economy in Europe is a hot topic, especially with the fast-paced development of the gig economy. Everywhere in the region, tax authorities grapple with new ways that the workers provide their services. In this webinar,…

The UK Supreme Court has held that HM Revenue & Customs were correct to interpret tax legislation to ignore arrangements without a “business or commercial purpose”. This prevented a tax avoidance scheme involving bankers’ bonuses from succeeding.