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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

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

When is an agent not an agent?

Baker & McKenzie
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United Kingdom
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March 29 2013

In multi-party arrangements, the question of who the supplier(s) of a service is and who acts as an agent is fundamental for VAT purposes. The recent

Blackbay Ventures: a restriction on wholesaler dealing by pharmacies

Baker & McKenzie
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European Union, United Kingdom
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March 26 2013

In Blackbay Ventures Limited v Secretary of State for Health, the High Court considered the scope of the "exemption for pharmacies" from the need to

Religion or belief in the workplace: EHRC guidance following Eweida and others v United Kingdom

Baker & McKenzie
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United Kingdom
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March 20 2013

The Equality and Human Rights Commission has published a short guide for employers dealing with religion and belief in the workplace, following the

PILON clause: employment did not terminate until payment made and employee notified of exercise of payment in lieu clause

Baker & McKenzie
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United Kingdom
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March 20 2013

The Supreme Court has held that a termination was not effective when the employee was notified that he was being dismissed with immediate effect or

Employment status: lap dancer was not an employee

Baker & McKenzie
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United Kingdom
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March 20 2013

The Court of Appeal has held that a Stringfellows lap dancer was not an employee, and so could not claim unfair dismissal. The Court said it would be

Deferred prosecution agreements in practice

Baker & McKenzie
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United Kingdom
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March 12 2013

RBS has recently been hit with a hefty bill for approximately $612 million as a result of regulatory enforcement and criminal investigations against

Supreme Court stubs out challenge to tobacco restrictions in Scotland

Baker & McKenzie
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United Kingdom
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February 27 2013

The recent decision of the Supreme Court in Imperial Tobacco Ltd v The Lord Advocate 2012 UKSC 61 may provide some useful insight into how the on

No recovery for VAT on take-over deal fees

Baker & McKenzie
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United Kingdom
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February 26 2013

The English 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 was not

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Search results

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

No recovery for VAT on takeover deal fees

When is an agent not an agent?

Blackbay Ventures: a restriction on wholesaler dealing by pharmacies

Religion or belief in the workplace: EHRC guidance following Eweida and others v United Kingdom

PILON clause: employment did not terminate until payment made and employee notified of exercise of payment in lieu clause

Employment status: lap dancer was not an employee

Deferred prosecution agreements in practice

Supreme Court stubs out challenge to tobacco restrictions in Scotland

No recovery for VAT on take-over deal fees

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