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Results: 1-10 of 21

Daylight robbery: what constitutes a "supply of goods"?

  • Baker & McKenzie
  • -
  • European Union, United Kingdom
  • -
  • February 28 2014

The meaning of "supply of goods" should be interpreted broadly and objectively. In the case of Dixons, customers had fraudulently used payment cards

Is an agent really an agent? UK Supreme Court hears arguments in Secret Hotels case

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • February 28 2014

The question of who is the supplier and who is the agent in a multi-party arrangement, as well as the VAT consequences, will shortly be resolved by

Pendragon: when is paying less VAT "abusive"?

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • October 24 2013

The United Kingdom's Court of Appeal held that a complex financing arrangement was not abusive despite it achieving a significant VAT advantage for

Tribunal considers whether elements of a composite supply may have different VAT rates

  • Baker & McKenzie
  • -
  • European Union, United Kingdom
  • -
  • October 24 2013

A number of recent decisions of the UK First-tier and Upper Tax Tribunal have considered the extent to which different VAT rates may be applied to a

UK Tribunal confirms VAT exemption for booking fees

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • June 30 2013

The First-Tier Tribunal (FTT) has ruled that booking fees charged to customers purchasing tickets for events, such as concerts and the like, for

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

  • Baker & McKenzie
  • -
  • European Union, United Kingdom
  • -
  • 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
  • -
  • United Kingdom
  • -
  • 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

No recovery for VAT on take-over deal fees

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • 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

Special method of apportioning input tax more fair and reasonable than standard method

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • December 12 2012

UK First-tier Tribunal has approved the proposed input tax attribution method for a taxpayer who provided exempt supplies of insurance as a small proportion of its business activities

Separate supplies of pitch hire and league management services provided by a single supplier

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • December 12 2012

The UK First-tier Tribunal has determined that a company which operates five-a-side football pitches and organises and administers competitive football leagues, is supplying two discrete services for VAT purposes