We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 86

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


What is a main object?
  • Baker & McKenzie
  • United Kingdom
  • November 18 2014

For the first time in over 10 years, the Court of Appeal has ruled on a "main object" test in UK tax legislation and whether it applied to deny a


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, Turkey, Ukraine, United Kingdom, Netherlands, Poland, Russia, South Africa, Spain, Switzerland, Israel, Italy, Jersey, Kazakhstan, Luxembourg, Monaco
  • 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