We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 915

Deduction by a French branch of a tax paid in the United Kingdom allowing a tax credit in Portugal

  • Baker & McKenzie
  • -
  • France, United Kingdom
  • -
  • October 22 2014

The Montreuil Administrative Court ruled on the hitherto unanswered question of whether the French branch of a Portuguese company could deduct a tax

Clawback and HMRC v Martin where are we now?

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 15 2014

As the dust settles on the eagerly awaited HMRC v Martin decision (see our previous blog post), thoughts are inevitably turning to how that decision

Education real estate VAT avoidance decision

  • Mills & Reeve LLP
  • -
  • United Kingdom
  • -
  • October 15 2014

The Upper (tax) Tribunal has held that a lease and leaseback arrangement designed to ensure that a University could recover VAT on construction costs

Cross-border investigations update

  • Skadden Arps Slate Meagher & Flom LLP
  • -
  • China, United Kingdom, USA
  • -
  • October 14 2014

The inaugural edition of Cross-Border Investigations Update includes an overview of enforcement trends, including the increasing cooperation between U

UK: High Court clears the way for tighter control of online gambling

  • DLA Piper LLP
  • -
  • United Kingdom
  • -
  • October 13 2014

The Government’s remote gambling taxation reform has moved a step closer after the High Court dismissed a legal challenge to the measure, which seeks

VAT groups

  • Sullivan & Cromwell LLP
  • -
  • European Union, Sweden, United Kingdom
  • -
  • October 10 2014

The European Court of Justice has decided that IT services provided by Skandia America Corporation to its Swedish branch should be recognised for VAT

Taxing times for UK discrimination claimant

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 9 2014

The recent Tax tribunal case of Moorthy v HMRC considered the well-known Section 401 ITEPA 2003 which, together with Section 403, makes taxable

Reinsurance update - October 2014

  • Steptoe & Johnson LLP
  • -
  • European Union, United Kingdom, USA
  • -
  • October 9 2014

This edition provides an update of recent developments of interest to the global reinsurance industry. On the US side, the US Case Note highlights a

Relief for tax on clawback payments the next instalment of HMRC v Martin

  • Squire Patton Boggs
  • -
  • United Kingdom
  • -
  • October 8 2014

The pressure for companies and firms to claw back earnings paid to executives under various incentive plans has been steadily growing over the last

Clawback - the tax consequences

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • October 7 2014

Where there has been misconduct, misstatement of results and in certain other circumstances, including regulatory failings, there is now growing