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Results: 1-10 of 110

Your 2016 pensions legal planner.
  • Baker & McKenzie
  • United Kingdom
  • January 6 2016

With the April 2015 pensions flexibilities continuing to bed in, final salary contracting-out falling away and further changes to the tax regime at 6


TOGC treatment of a transfer to a VAT group member
  • Baker & McKenzie
  • United Kingdom
  • November 30 2015

TOGC treatment depends on activities of a VAT group as a whole, not just that of the transferee. The UK Upper Tribunal has ruled that VAT TOGC relief


Input tax recovery by finance company operating vehicle purchase scheme
  • Baker & McKenzie
  • United Kingdom
  • November 30 2015

Where a finance company supplies both cars and finance to customers, it can recover input tax attributable to the taxable element of the supply


UK pensions update - October 2015
  • Baker & McKenzie
  • United Kingdom
  • November 2 2015

Trustees of defined benefit schemes are required to pass a resolution before 6 April 2016 if they are to retain powers in scheme rules to pay any


No change to tax treatment of US LLCs
  • Baker & McKenzie
  • United Kingdom
  • October 30 2015

A recent decision of the UK Supreme Court cast doubt on the tax treatment of US limited liability companies but the UK tax authorities have confirmed


EMEA legal insights bulletin
  • Baker & McKenzie
  • Azerbaijan, Belgium, Hungary, Netherlands, Spain, Switzerland, Turkey, Ukraine, United Kingdom
  • September 15 2015

It is forecast that seven of the top 10 countries in terms of GDP growth within the next decade will be from Africa. But this growth is wholly


Contractual terms prevail unless arrangements are wholly artificial
  • Baker & McKenzie
  • United Kingdom
  • July 31 2015

A court has ruled that the transfer of a business offshore, although entered into to avoid irrecoverable VAT, was not wholly artificial and reflected


Supreme Court decision signals move back towards Halifax concept of abuse
  • Baker & McKenzie
  • United Kingdom
  • July 31 2015

The UK's highest court has focused on the purpose of arrangements and their essential aim, in finding that abuse of rights under the Halifax


UK pensions update - April 2015
  • Baker & McKenzie
  • United Kingdom
  • May 7 2015

Trustees of defined benefit ("DB") schemes should note that the Pensions Regulator (the "Regulator") has published the final form of its guidance on


Beneficial ownership not affected by earn-out obligation
  • Baker & McKenzie
  • United Kingdom
  • November 18 2014

Consortium relief was still available even though a shareholder was contractually obliged to pay on to the seller under an earn-out any amounts it