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International Trade Compliance Update - July 2016
  • Baker & McKenzie
  • European Union, OECD, United Kingdom, USA
  • July 14 2016

On 29 June 2016, the WTO announced that Afghanistan notified the WTO that its Parliament has ratified its Protocol of Accession, clearing the final


Tax News and Developments - Volume 16, Issue 3
  • Baker & McKenzie
  • Canada, European Union, OECD, United Kingdom, USA
  • June 30 2016

On June 23, 2016, voters in the United Kingdom came out marginally in favor of ending the country’s membership in the European Union. The ‘Leave’ (or


UK Pensions Update - June 2016
  • Baker & McKenzie
  • European Union, United Kingdom
  • June 30 2016

On 23 June 2016, the British public voted in a referendum in favour of “Brexit”, or exit from the European Union (“EU“). Implications for pensions


Brexit - Implications for Australian businesses
  • Baker & McKenzie
  • Australia, European Union, United Kingdom
  • June 28 2016

On 23 June 2016, a referendum was passed in the UK for the UK to "Brexit" or exit from the European Union (EU). This will have significant


Input tax recovery by the taxpayer where services are provided to others
  • Baker & McKenzie
  • United Kingdom
  • May 31 2016

By a majority of 3-2, the UK Supreme Court has held that a taxpayer cannot recover input tax where it pays for services supplied to another party but


The meaning of "use and enjoyment"
  • Baker & McKenzie
  • United Kingdom
  • May 31 2016

A UK court has provided guidance on the meaning of use and enjoyment and on what constitutes legitimate expectation regarding changes to the basis of


Tax in the Real World
  • Baker & McKenzie
  • United Kingdom
  • May 26 2016

The UK Supreme Court has held that HM Revenue & Customs were correct to interpret tax legislation to ignore arrangements without a "business or


UK Pensions Update - May 2016
  • Baker & McKenzie
  • United Kingdom
  • May 25 2016

As we mentioned in our recent Breakfast Briefing, the General Data Protection Regulation (the "GDPR") has been approved by the European Parliament


Taxation of Termination Payments: Upper tribunal holds that a payment made to compensate for injury to feelings is taxable as a termination payment
  • Baker & McKenzie
  • United Kingdom
  • March 31 2016

The Upper Tribunal has clarified that any compensation payment made in connection with termination of employment will be taxable as a termination


Europe & Middle East Quarterly Update - March 2016
  • Baker & McKenzie
  • United Arab Emirates, United Kingdom, South Africa, Spain, Sweden, Switzerland, Turkey, Ukraine, Luxembourg, Morocco, Netherlands, Poland, Qatar, Russia, France, Germany, Greece, Hungary, Italy, Kazakhstan, Austria, Azerbaijan, Belgium, Czech Republic, Egypt
  • March 31 2016

As previously advised, a number of rules contained within the Maternity Protection Regulations (“Mutterschutzgesetz”) have been extended to freelance