Baker McKenzie | European Union, United Kingdom | 12 Mar 2024
On 4 March 2024, the UK Foreign, Commonwealth and Development Office (“FCDO”) published a Post-Legislative Scrutiny Memorandum (the “Memorandum”) for…
Baker McKenzie | European Union, United Kingdom | 15 Jan 2024
There are different issues around the VAT on imports that taxpayers must face when dealing with VAT compliance: the taxable amount, customs…
Baker McKenzie | United Kingdom | 31 Oct 2023
In a long awaited judgment, the Supreme Court in His Majesty's Revenue and Customs (Appellant) v Vermilion Holdings Ltd (Respondent) (Scotland) [2023…
Baker McKenzie | European Union, United Kingdom | 25 Oct 2023
The Supreme Court (SC) has unanimously dismissed the appeal of Target Group Limited (Target) against the Court of Appeal's decision that loan…
Baker McKenzie | European Union, United Kingdom | 11 Jul 2023
VAT is a tax on transactions and as such is generally straightforward to apply when a single price is paid for a single, identifiable supply…