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Results: 1-10 of 918

Court of Appeal upholds buyer’s claim under tax indemnity

  • RPC
  • -
  • United Kingdom
  • -
  • October 24 2014

The Court of Appeal has held that the purchaser of interests in two Ugandan oilfields was entitled to claim against the seller under an English law

Court of Appeal holds borrower cannot recover input VAT on accountants’ fees in connection with report for lenders

  • RPC
  • -
  • United Kingdom
  • -
  • October 24 2014

On 24 July 2014 the Court of Appeal held (by majority decision) that a borrower is not entitled to recover input VAT on accountants' fees it paid in

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

FTT prevents HMRC from having two bites of the cherry!

  • RPC
  • -
  • United Kingdom
  • -
  • October 22 2014

In Lady Henrietta Pearson v HMRC 2014 UKFTT 890 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') concluded that HMRC had "ignored" its previous

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