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Input tax recovery: BAA fails to take off in the Court of Appeal
- Nabarro LLP
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- United Kingdom
- -
- March 5 2013
In the Court of Appeal: BAA Ltd has lost its battle to recover £6.7m of input tax incurred by a special purchase vehicle (SPV), during the course of
LPP: naked self interest replaced by functionality?
- Nabarro LLP
- -
- United Kingdom
- -
- January 29 2013
In a landmark decision involving the great and the good of the legal world, the Supreme Court has confirmed that legal professional privilege (LPP
Tackling SDLT avoidance: HMRC loses the battle, but will it win the war?
- Nabarro LLP
- -
- United Kingdom
- -
- May 19 2011
At the end of February, HMRC lost the first ever SDLT avoidance case in the First Tier Tribunal (FTT
HMRC to appeal decision in DV3 RS Limited Partnership
- Nabarro LLP
- -
- United Kingdom
- -
- April 28 2011
Following our recent briefing on the DV3 decision, the Tax Tribunal has confirmed that HMRC have submitted an application to appeal the First Tier Tribunal's decision
Would you like a side of VAT with that burger?
- Nabarro LLP
- -
- European Union
- -
- April 19 2011
The ECJ has recently published its judgment in the joint cases of Manfred Bog, CinemaxX, Lohneyer and Fleifscherei regarding the sale of hot food
No more second bites for trustees: the end of the rule in Hastings-Bass
- Nabarro LLP
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- United Kingdom
- -
- April 11 2011
The rule in Hastings-Bass had been settled law for many years
Administration of justice: onenaked self interest: nil
- Nabarro LLP
- -
- United Kingdom
- -
- October 18 2010
The Court of Appeal has held that legal professional privilege (LPP) will not apply to any professionals other than qualified lawyers
“Naked self interest or defending human rights?”
- Nabarro LLP
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- United Kingdom
- -
- May 28 2010
Following the High Court's decision last November to limit the benefit of Legal Professional Privilege (LPP) to lawyers alone, Prudential are appealing in an attempt to extend LPP beyond the legal profession
Does the Hastings-Bass principle allow two bites at the cherry?
- Nabarro LLP
- -
- United Kingdom
- -
- April 29 2010
It is settled law that when trustees exercise a discretionary power, the court is able to treat their action as void if the effect of exercising the power is different than they intended
To buy and not to buy - virtual assignments and their tax treatment
- Nabarro LLP
- -
- United Kingdom
- -
- January 18 2010
A "virtual assignment" is a contractual arrangement under which all the economic benefits and burdens of a lease, including management responsibilities, are transferred to a third party without the assignment of the leasehold interest
