by Seb Wals | Apr 9, 2025 | Tax Law Articles & Updates
By Winslows Tax and Park Place Corporate Finance Foreword by Andrew Waddell, Managing Director, Winslows Tax Law. Over the years at Winslows, we have had the privilege of working alongside many excellent corporate law firms and corporate teams and we have seen an...
by Seb Wals | Feb 14, 2025 | Tax Law Articles & Updates
By JD Ghosh, Tax Lawyer, Winslows Annual returns are required to be submitted by all UK businesses operating employee share plans or providing equity-based incentives to employees. This includes tax-advantaged share plans such as EMI, CSOP, SAYE and SIP as well as any...
by Seb Wals | Feb 14, 2025 | Tax Law Articles & Updates
By Sharron Carle, Tax Partner, Winslows Tax issues on collective enfranchisement/right of refusal transactions Property lawyers familiar with collective enfranchisement are usually very familiar with the conditions to be satisfied for claiming relief under section 74...
by Seb Wals | Feb 14, 2025 | Tax Law Articles & Updates
It is not uncommon for corporate lawyers leading sell side M&A transactions to be told at the outset by clients that they are taking their own tax advice, and do not require support beyond the execution of the corporate deal. However, it is all too common for such...
by Seb Wals | Feb 14, 2025 | Tax Law Articles & Updates
The Transfer of Assets Abroad (TOAA) code is a long-standing piece of anti-avoidance legislation, dating back to 1936. It applies where there is a transfer of assets to a non-UK resident or non-domiciled person (including a non-natural person), and as a result of that...
by Seb Wals | Feb 14, 2025 | Tax Law Articles & Updates
In most corporate transactions an agreement to transfer chargeable securities is followed promptly with the actual completion of a deal and the transfer of actual shares by stock transfer form. That stock transfer form being the stampable instrument upon which Stamp...
