Tax Talks

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Robert E. Gaut

Partner
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Robert Gaut is a tax partner and head of our UK tax practice in London.

He has represented many of the world’s preeminent multinational corporations, sovereign wealth funds, investment banks and private equity funds on a full range of UK and international tax strategies relating to inbound and outbound transactions, capital markets offerings, establishment of investment funds and financing matters.

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UK Finance Bill 2019 published – UK commercial property tax regime for non-resident investors to change, but some relief for trading businesses

By Daniella Abel and Robert E. Gaut on Posted in UK Tax
On 6 July 2018 the UK Finance Bill 2019 was published by the UK Government. The draft Finance Bill contains the details of the new regime on taxation of non-UK resident investors in UK real estate that had been proposed in a consultation by HMRC following the November 2017 Budget (see Proskauer Tax Talks blog … Continue Reading

UK Tax Round Up: March 2018

By Catherine Sear, Robert E. Gaut and Stephen Pevsner on Posted in Corporate tax, International Taxation, UK Tax
Welcome to the March edition of the Proskauer UK Tax Round Up. As promised, the Spring Statement from the Chancellor focused on the economy and public finances without any major tax announcements. However, a few interesting consultation and position papers were published. We have summarised these below along with a handful of other developments since … Continue Reading

Major Changes Proposed to UK Tax Regime for Non-resident Investors in UK Commercial Property

By Robert E. Gaut and Stephen Pevsner on Posted in Real Estate, UK Tax
The UK Government has announced in today’s Budget (22 November) that it is launching a consultation on extending the scope of UK tax on real estate. Currently, non-UK residents who are investors in UK land and buildings are outside the scope of UK tax on gains on commercial property. They pay income tax on the … Continue Reading

Failure to Prevent the Facilitation of Tax Evasion: New United Kingdom Corporate Criminal Offence

By Catherine Sear, Robert E. Gaut and Stephen Pevsner on Posted in Compliance, UK Tax
Background As mentioned in our July 2017 edition of UK Tax Round Up, the UK has enacted a new corporate criminal offence of failing to prevent the facilitation of tax evasion. The law comes into effect on 30th September 2017, and businesses should ensure that they have considered its impact before then. A risk assessment … Continue Reading

UK Tax Round Up: May 2017

By Catherine Sear, Robert E. Gaut and Stephen Pevsner on Posted in UK Tax
The previous month has been dominated by politics, with an announcement of a snap general election leading to postponement of many proposals in draft legislation. This month’s edition of the UK Tax Round Up discusses how certain provisions of the draft legislation could be impacted by the election, among other issues.… Continue Reading

BEPS: Update on Action 6 on Treaty Benefits

By Robert E. Gaut and Richard Miller on Posted in Base Erosion and Profit Shifting, International Taxation
In our previous post published on 6 December 2016 we described the OECD’s BEPS Project in the context of the publishing of the draft Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Convention”). One area that the OECD has itself acknowledged requires further consideration is in relation … Continue Reading

Proskauer Bolsters International Tax Practice with Addition of Stephen Pevsner in London

By Robert E. Gaut on Posted in Proskauer Tax Department Announcements
The Proskauer Tax Department is pleased to announce that Stephen Pevsner has joined as a partner in our London office. Stephen’s practice focuses on UK and international M&A and private equity transactions, corporate reorganizations, and new business formations. Offering a broad range of corporate tax strategy experience, his clients include global corporations, investment banks, and … Continue Reading

BEPS: OECD Releases Multilateral Tax Treaty Convention

By Kathleen R Semanski, Martin T. Hamilton, Robert E. Gaut and Stuart Rosow on Posted in Base Erosion and Profit Shifting, International Taxation, Tax Reform
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Convention”) was released by the Organisation for Economic Co-operation and Development (“OECD”) on November 24, 2016. The Convention is the latest in an ongoing series of releases related to the OECD/G20 Project addressing Base Erosion and Profit Shifting … Continue Reading

Key Takeaways from IBA Annual Conference Panel

By Robert E. Gaut on Posted in International Taxation
Robert Gaut, the head of our UK tax practice and a partner in the London office of Proskauer, spoke on 20th September on a panel at the International Bar Association’s annual conference in Washington, D.C. The panel was entitled “Practical Issues in Entity Classification and Claiming Tax Treaty Benefits for Transparent Entities”. Along with co-panelists … Continue Reading

Proposed New UK Penalties Regime Precipitated by CRS

By Catherine Sear, Gregory Branagan and Robert E. Gaut on Posted in UK Tax
Many people will be familiar with the information gathering and reporting requirements the OECD’s Common Reporting Standard (“CRS”) places on financial institutions. The first exchanges of information between tax authorities will take place next year, with all CRS jurisdictions exchanging information by 2018. And we are now starting to see how tax authorities expect this … Continue Reading
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