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New guidance on valuing reverse charges on intercompany transactions within partly exempt VAT groups

Baker & McKenzie
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United Kingdom
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December 12 2012

HMRC has recently released new guidance on the application of a targeted anti-avoidance measure designed to remove VAT-free treatment for supplies into the UK from overseas members of partly exempt VAT groups

No recovery for VAT on takeover deal fees

Baker & McKenzie
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United Kingdom
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March 29 2013

The UK Court of Appeal has held in the case of BAA plc that VAT on a holding company's deal fees for acquiring target company shares is not

Proposed new UK tax reliefs for video games, TV drama and animation

Baker & McKenzie
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United Kingdom
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June 28 2012

The UK Government is proposing new corporation tax reliefs targeted at productions of animation features, "high-end" TV drama and video games, in order to encourage their production in the UK and make use of UK skills and resources, rather than producing them abroad

Compound interest on VAT reimbursements - the end of the road?

Baker & McKenzie
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European Union, United Kingdom
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April 26 2012

Taxpayers are not entitled to compound interest on reimbursements of wrongly charged VAT if rules allowing only for simple interest meet the principles of effectiveness and equivalence

Latest developments for equity compensation plans

Baker & McKenzie
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Australia, China, European Union, Israel, Italy, Japan, Romania, United Kingdom, USA, Venezuela, Vietnam
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August 23 2010

This letter is from the Global Equity Services ("GES") group in San Francisco, Chicago and New York

VAT refund claims for credit card fraud: a boost for hard-pressed European retailers?

Baker & McKenzie
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European Union, United Kingdom
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December 12 2012

In a claim brought by Dixon, the UK First-tier Tribunal has referred questions to the Court of Justice of the European Union (CJEU) relating to the fraudulent use of credit or debit cards

The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees

Baker & McKenzie
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European Union, United Kingdom
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April 2 2013

The European Court of Justice (ECJ) has decided following lengthy proceedings that defined benefit (DB) occupational pension schemes (and common

Foreign tax relief and hybrid entities - the Bayfine case

Baker & McKenzie
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United Kingdom
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April 1 2010

The recent decision of the UK High Court, overturning a decision of the Special Commissioners (the former first-tier tax appeals court in the UK), in Bayfine UK v HMRC 2010 EWHC 609 provides an interesting insight into the interpretation of the UKUS double tax treaty in the context of "hybrid" entities, ie UK tax resident companies that are disregarded for US tax purposes

Airport park-and-ride is a single supply of parking

Baker & McKenzie
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European Union, United Kingdom
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April 26 2012

The European Court of Justice has ruled in the case of Purple Parking that a company supplying parking facilities and mini bus transfer to the airport terminal is making a single standard-rated supply of parking services and not separate supplies of parking and transport services

The UK moves a step closer to enacting a general anti-avoidance rule

Baker & McKenzie
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United Kingdom
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March 20 2012

An advisory committee commissioned by the UK government has published a report in which it recommends the enactment of a narrowly focused general anti-avoidance rule

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Search results

New guidance on valuing reverse charges on intercompany transactions within partly exempt VAT groups

No recovery for VAT on takeover deal fees

Proposed new UK tax reliefs for video games, TV drama and animation

Compound interest on VAT reimbursements - the end of the road?

Latest developments for equity compensation plans

VAT refund claims for credit card fraud: a boost for hard-pressed European retailers?

The Wheels case: DB schemes and common investment funds are not exempt from VAT on investment management fees

Foreign tax relief and hybrid entities - the Bayfine case

Airport park-and-ride is a single supply of parking

The UK moves a step closer to enacting a general anti-avoidance rule

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