Published works by Robert E. Gaut

Published works

• BlueCrest: UK Supreme Court clarifies “significant influence” under the LLP salaried members rules

  Tax Talks · July 2, 2026

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• Court of Appeal confirms genuine EBT loans not taxable as earnings (pre-disguised remuneration rules)

  Tax Talks · May 11, 2026

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• Burlington in the Court of Appeal: New Guidance on Purpose Tests and Access to Treaty Benefits

  Tax Talks · May 5, 2026

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• HMRC proposes expanded reporting for close company shareholder transactions

  Tax Talks · March 23, 2026

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• Share Buyback Qualified for Capital Treatment Where Undertaken for Genuine Trade Benefit

  Tax Talks · January 29, 2026

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• Hotel La Tour Supreme Court Ruling: Final Confirmation on VAT Recovery for Share Sale Adviser Fees

  Tax Talks · January 26, 2026

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• BlueCrest – the Court of Appeal considers Condition B of the salaried members rules

  Tax Talks · January 28, 2025

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• Change to non-domicile tax regime forms part of UK Spring Budget 2024

  Tax Talks · March 8, 2024

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• HMRC updates guidance on UK tax status of non-UK entities and US LLCs post Anson

  Tax Talks · January 3, 2024

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• Upcoming changes to the company share options plan regime

  Tax Talks · March 15, 2023

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• Massive U-Turn on Mini Budget

  Tax Talks · October 18, 2022

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• UK Mini Budget 2022

  Tax Talks · September 23, 2022

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• BlueCrest FTT Decision –  Salaried Member Rules and Asset Managers

  Tax Talks · July 14, 2022

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• HMRC Clarifies Application of QAHC Regime to Corporate Lending Vehicles

  Tax Talks · June 10, 2022

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• EU Commission publishes draft directive to remove tax driven debt-equity bias

  Tax Talks · May 25, 2022

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• 130 countries join the OECD’s framework for international tax reform

  Tax Talks · July 5, 2021

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• COVID-19: UK Chancellor announces significant extension of support packages

  Tax Talks · November 5, 2020

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• COVID-19: Extension of economic support ahead of national lockdown

  Tax Talks · November 3, 2020

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• COVID-19: Further extension to the UK’s Job Support Scheme

  Tax Talks · October 23, 2020

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• COVID-19: Extension of the UK’s Job Support Scheme

  Tax Talks · October 16, 2020

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• Cayman Islands removed from the EU blacklist of non-cooperative jurisdictions for tax purposes

  Tax Talks · October 7, 2020

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• UK Chancellor announces Winter Economy Plan

  Tax Talks · September 24, 2020

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• HMRC updates its guidance on the VAT treatment of early termination fees and compensation payments

  Tax Talks · September 4, 2020

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• COVID-19: Taxation of coronavirus support payments

  Tax Talks · June 2, 2020

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• Cayman Islands added to the EU blacklist of non-cooperative jurisdictions for tax purposes

  Tax Talks · February 20, 2020

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