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Squire Sanders
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United Kingdom
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August 15 2007

According to a recent ECJ preliminary ruling in the case of JP Morgan Fleming Claverhouse Investment Trust PLC v HMRC, an investment trust was classified as falling within the term “special investment fund” and consequently should be exempt from paying VAT on investment manager fees

Investment funds e-bulletin

Herbert Smith Freehills LLP
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European Union, United Kingdom
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July 3 2007

The ECJ has given its decision in the case of JP Morgan Fleming Claverhouse Investment Trust plc v Commissioners of HM Revenue and Customs (Case C-36305), a test case brought alongside the Association of Investment Trust Companies (now the Association of Investment Companies

Tax update

Herbert Smith Freehills LLP
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United Kingdom
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February 1 2008

Investment trust managers who, following the JPMorgan Claverhouse decision, can claim back from HMRC some VAT on their management fees, should now be able to claim more of it back from HMRC for the period from 1 January 1990 to 4 December 1996, as a result of the decision of the House of Lords in the Conde Nast and Michael Fleming (trading as Bodycraft) cases

Selling shares at an over-value

Bird & Bird
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United Kingdom
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June 8 2009

Court of Sessions confirms poor structuring causes tax hit for selling employee-shareholder on disproportionate sale proceeds

ECJ rules that the stamp duty reserve tax charge on entry into a clearance system is illegal under EU law; may have wider implications

Herbert Smith Freehills LLP
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European Union, United Kingdom
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October 5 2009

In a case last week, HSBC Holdings plc and Vidacos Nominees Ltd v HMRC (C-56907), the European Court of Justice (“ECJ”) held that the 1.5 UK stamp duty reserve tax ("SDRT") charge on the issue of shares into EU clearance systems is illegal

Abolition of the UK SDRT charge for clearing systems

Morrison & Foerster LLP
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United Kingdom
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October 2 2009

HM Revenue & Customs has announced the abolition of the 1.5 Stamp Duty Reserve Tax (SDRT) on the entry of UK shares and some types of debt securities into certain clearing systems

Statutory interpretation

Squire Sanders
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United Kingdom
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October 31 2009

The recent case of Astall v HMRC concerned a tax avoidance scheme involving relevant discounted securities

ECJ Advocate General rules that the stamp duty reserve tax charge on entry into a clearance system is illegal under EU law

Herbert Smith Freehills LLP
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European Union, United Kingdom
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April 2 2009

Companies that have paid stamp duty reserve tax ("SDRT") on issuing shares into a clearance service on a listing on a non-UK stock exchange should take note of the Advocate General's opinion in the ECJ case of HSBC Holdings plc v HMRC (C-56907

Possible illegality of UK Stamp Duty Reserve Tax (“SDRT”)

Fasken Martineau DuMoulin LLP
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European Union, United Kingdom
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April 23 2009

SDRT is basically a UK tax on an agreement, whether in writing or not, wherever the agreement is entered into, and regardless of the tax residence of any of the contracting parties, to transfer UK shares and securities, and non-UK shares and securities where the register is kept in the UK, and in certain other situations

HSBC new stamp duty GLO

Dorsey & Whitney LLP
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European Union, United Kingdom
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June 2 2010

On 1 October 2009 the ECJ decision in HSBC Holdings plc, Vidacos Nominees Ltd v HM Revenue & Customs that held that the 1.5 charge to SDRT when securities were issued through clearance services where no charge would otherwise be imposed was a breach to EU Law

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Search results

And finally

Investment funds e-bulletin

Tax update

Selling shares at an over-value

ECJ rules that the stamp duty reserve tax charge on entry into a clearance system is illegal under EU law; may have wider implications

Abolition of the UK SDRT charge for clearing systems

Statutory interpretation

ECJ Advocate General rules that the stamp duty reserve tax charge on entry into a clearance system is illegal under EU law

Possible illegality of UK Stamp Duty Reserve Tax (“SDRT”)

HSBC new stamp duty GLO

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