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Results: 1-10 of 26

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

Clients & friends newsletter September 2014

  • Baker & McKenzie
  • -
  • Belgium, China, New Zealand, Saudi Arabia, United Kingdom, USA, Venezuela
  • -
  • September 30 2014

In an unfortunate decision, the Brussels Court of Appeals has upheld a decision by a lower court denying the deductibility of stock option costs

McLaren's tax relief claim crashes out of court

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • July 31 2014

McLaren claimed that the fine it received for using confidential Ferrari information was deductible in relation to its UK tax liability. Although

Europe & Middle East quarterly update - May 2014

  • Baker & McKenzie
  • -
  • Austria, Belgium, France, Germany, Greece, Ireland, Israel, Italy, Jersey, Kazakhstan, Luxembourg, Monaco, Netherlands, Poland, Russia, South Africa, Spain, Switzerland, Turkey, Ukraine, United Kingdom
  • -
  • May 14 2014

The provisions of the Austrian Banking Act (ABA) on the remuneration of managers employed by credit institutions have been strengthened. In

High Court rules IBM breached implied duty of good faith

  • Baker & McKenzie
  • -
  • United Kingdom
  • -
  • May 8 2014

Earlier this month, the High Court handed down its judgment in the case of IBM UK Holdings Ltd and another v Dalgleish and others. The facts of the

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