Philip Gilliland
Associate
Philip Gilliland is an associate in the Tax Department.
Prior to joining Proskauer, Philip trained in the London office of a major international law firm where he worked on restructuring and insolvency, corporate M&A and tax matters. During his training contract he undertook a secondment at Unilever.
Philip earned his B.A. from St Catharine’s College, University of Cambridge.
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The UK government has opened a consultation on draft legislation concerning the taxation of coronavirus business support payments. HMRC want views on the technical effectiveness of the proposed legislation in ensuring that grants covered by the legislation are subject to tax. Such grants include the much-reported Coronavirus Job Retention Scheme (“CJRS”) (as reported by us … Continue Reading
The UK’s First-tier tax tribunal (FTT) has just released an interesting decision considering whether or not expenses incurred by a parent company on advisers’ fees that related to a proposed disposal by a group subsidiary and were charged on to its subsidiary were deductible as expenses of management of the subsidiary under section 1219 of … Continue Reading
There has been much discussion over the past year or so about the UK government’s proposal to make changes to the application of the off-payroll working (or IR35) tax rules to private sector end clients so as to shift certain employment status assessment and, depending on the circumstances, employment tax payment obligations from the worker’s … Continue Reading
In light of COVID-19, and in response to requests from European trade associations, the European Commission has published its proposal to amend Directive 2011/16/EU which deals with various strands of administrative co-operation in the field of taxation. Significantly, the proposal includes an extension to the time limit for reporting information under the new rules on … Continue Reading
In response to the COVID-19 crisis HMRC has updated its guidance on the process for getting documents stamped and paying the stamp duty, including that: Stock transfer forms should not be posted to the Stamp Office. Instead an electronic copy (which can be a scanned PDF) should be emailed to HMRC at stampdutymailbox@hmrc.gov.uk. The form … Continue Reading
There has been considerable discussion about the effect that the travel restrictions resulting from the COVID-19 pandemic might have on the tax residence of companies, particularly where directors are stuck in a different jurisdiction and cannot attend board meetings as they would in normal circumstances. On 7 April, HMRC updated its published guidance to discuss … Continue Reading
Introduction In these testing times the ramifications of COVID-19 continue to be felt in every area of personal and corporate life. With lockdowns announced around the world, including in the UK on 23 March 2020, travel has been severely curtailed and business practices are having to change accordingly. Below we discuss what this means for … Continue Reading
Earlier this evening (26 March 2020) the UK Chancellor announced the new Self-Employed Income Support Scheme to help the self-employed face the economic hardship wrought by the COVID-19 pandemic. Below are the key points: The scheme will provide direct cash grants of 80 per cent of individuals’ taxable profits (based on average monthly trading profit … Continue Reading
Earlier this evening the UK Chancellor announced an economic intervention which is “unprecedented in the history of the British state” with measures to support the United Kingdom economy in the midst of COVID-19. Below are the key measures he announced for businesses: The government is setting up a Coronavirus Job Retention Scheme. The scheme will … Continue Reading
Last night (17 March 2020) the UK’s Chief Secretary to the Treasury, Steve Barclay, announced in the House of Commons that the government is postponing the implementation of the changes to the application of the off payroll working tax rules to private sector clients (IR35) from 6 April 2020 to 6 April 2021 to ease … Continue Reading
In addition to the measures announced in last week’s UK Budget 2020 (as we reported in our Tax Talks blog of 16 March 2020 The UK Budget and Coronavirus), at the UK Prime Minister’s daily briefing today the UK Chancellor announced further measures to support businesses affected by coronavirus (COVID-19). The Treasury will make available … Continue Reading
The UK Budget took place on 11 March. In its first post-Brexit Budget with substantial spending announcements, the Treasury wants to continue to ensure the UK remains an attractive and competitive place to invest and do business. We have summarized here the most notable tax changes that will be of interest to our corporate and … Continue Reading
As we reported in our Tax Talks blog of 8 January, the Government has carried out a review of the implementation of the changes to the private sector IR35 rules. This review has now completed with the Government confirming on 27 February that the extension of the IR35 rules to the private sector will take … Continue Reading
Draft legislation included in the Finance Bill 2019-2020 will potentially make directors and certain other individuals closely connected to a company jointly and severally liable for a company’s tax liabilities that arise from avoidance, evasion or repeated insolvency and non-payment of tax debts or tax-related penalties of the company. The legislation is targeted at individuals … Continue Reading
New rules to be introduced from April 2020 will make certain companies who engage workers through intermediaries (the “client”) subject to: assessing whether the workers should be treated as employees of the company; and operating employment tax (PAYE and NICs) in respect of payments made to the workers or their intermediary. Currently these obligations rest … Continue Reading
COVID-19: Taxation of coronavirus support payments
By Robert E. Gaut and Philip Gilliland on Posted in Coronavirus, In the news, UK Tax
Advisers’ fees non-deductible where management decisions made by parent company
By Stephen Pevsner and Philip Gilliland on Posted in Corporate tax, UK Tax
IR35 extension to private sector – Finance Bill 2020 amendment on territorial scope
By Stephen Pevsner and Philip Gilliland on Posted in Corporate tax, In the news, UK Tax
COVID-19: DAC 6 reporting delayed
By Stephen Pevsner and Philip Gilliland on Posted in Coronavirus, Corporate tax, UK Tax
COVID-19: interim measures on stamp duty announced by HMRC
By Stephen Pevsner and Philip Gilliland on Posted in Coronavirus, In the news, UK Tax
COVID-19: HMRC Announces its Approach to Company Residence
By Stephen Pevsner and Philip Gilliland on Posted in Coronavirus, In the news, UK Tax
COVID-19: UK Tax Residence for Companies and Individuals
By Stephen Pevsner and Philip Gilliland on Posted in Coronavirus, In the news, UK Tax
COVID-19: UK Chancellor announces measures to support the self-employed
By Stephen Pevsner and Philip Gilliland on Posted in Coronavirus, In the news, UK Tax
Coronavirus: UK Chancellor announces unprecedented measures to support the British economy
By Stephen Pevsner and Philip Gilliland on Posted in Coronavirus, In the news, UK Tax
IR35 overhaul postponed until 6 April 2021
By Stephen Pevsner and Philip Gilliland on Posted in Coronavirus, In the news, UK Tax
UK Chancellor’s latest measures in response to COVID-19
By Philip Gilliland on Posted in In the news, UK Tax
UK Budget 2020
By Katerina Heal and Philip Gilliland on Posted in Corporate tax, In the news, UK Budget
Government confirms private sector IR35 rules will be introduced in April
By Stephen Pevsner and Philip Gilliland on Posted in In the news, UK Tax
Extended tax liabilities for directors in insolvencies linked to tax avoidance
By Stephen Pevsner and Philip Gilliland on Posted in UK Tax
Change to IR35 tax obligations from April 2020 for medium- and large-sized companies
By Stephen Pevsner and Philip Gilliland on Posted in In the news, UK Tax
