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Article

Dorsey & Whitney LLP | European Union | 20 Jul 2012

Compound interest: judgment in C-59110 Littlewoods v HMRC

The CJEU delivered judgment in the Littlewoods VAT case yesterday.

Article

Dorsey & Whitney LLP | United Kingdom | 22 May 2012

QROPS Group Litigation - the ROSIIP Singapore Fund assessments to tax at 55

HMRC has begun issuing tax assessments against individuals who transferred their pensions into the Singaporean ROSIIP scheme during the tax year 20072008.

Article

Dorsey & Whitney LLP | United Kingdom, European Union | 21 Mar 2012

UK Budget 2012 EUcross-border aspects

A short summary of the substantive measures from today’s Budget follows.

Article

Dorsey & Whitney LLP | United Kingdom | 9 Mar 2012

ITC: recovery of unlawful VAT by the final consumer

Judgment was delivered by Henderson J in the High Court on 2 March in Investment Trust Companies (“ITCs”) (In Liquidation) v The Commissioners for Her Majesty’s Revenue & Customs 2012 EWHC 458 (Ch).

Article

Dorsey & Whitney LLP | United Kingdom | 9 Mar 2012

Equity Trust Singapore Limited v HMRC 2012 EWCA CIV 192: Pensions

Legislation was introduced in 2004 which permitted transfers of pension funds overseas if the funds were recognised as Qualifying Recognised Overseas Pension Scheme (QROPS).

Article

Dorsey & Whitney LLP | United Kingdom | 9 Mar 2012

HMRC’s approach to settlement of significant tax disputes

HMRC has issued a briefing setting out its approach to the management of significant tax disputes (27 February 2012).

Article

Dorsey & Whitney LLP | USA, United Kingdom | 14 Nov 2011

Group relief: FEC bank: Upper Tribunal decision

The Upper Tribunal (“UT”) has upheld the First-tier Tribunal’s (“FTT”) decision that the UK’s pre-Finance Act 2000 group relief rules were in breach of the non-discrimination article in the UKUS double tax treaty.

Article

Dorsey & Whitney LLP | European Union | 13 Oct 2011

Grattan Plc: Upper Tribunal refers compound interest questions to the ECJ

Like Littlewoods, Grattan relates to the recovery of overpaid VAT on the supply of goods paid by catalogue agents.

Article

Dorsey & Whitney LLP | United Kingdom | 13 Oct 2011

Marks and Spencer Plc: Court of Appeal decision

The Court of Appeal has today handed down its judgment in the long running Marks & Spencer group relief litigation.

Article

Dorsey & Whitney LLP | United Kingdom | 25 May 2011

Cross border group relief: representative litigation to proceed

At a hearing on 25 November 2010, the First-tier Tribunal (FTT) was asked to rule on the question of whether a number of common issues of principle arising in cross border group relief claims, which do not arise in the Marks & Spencer case, could be determined now as preliminary issues by representative claimants.

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