In its July 1, 2015 decision in the case of Anson v. HM Revenue & Customs (2015 UKSC 44), the Supreme Court of England and Wales ruled that a Delaware
Unpaid work experience and internships during student holiday periods have increased significantly over the past few years. This has raised much
On 1 September 2013, the Growth and Infrastructure Act 2013 (the GIA) came into force in the UK bringing with it a new statutory employment status
A claim by a company (B), which had been the vehicle for a VAT carousel fraud, against its former directors and overseas suppliers alleged to have
The First Tier Tax (FTT) tribunal's recent decision in Sportech PLC and others v HMRC 2012 UKFTT 210 has major tax implications for any company
In the May 2010 edition of the Commercial Litigation Review View we discussed the ruling of the High Court in Prudential v Special Commissioner of Income Tax 2009 EWHC 2494 (Admin), in which it was held that communications between a tax advisor and his client were not protected by legal professional privilege, despite the fact that the content of those communications related to legal advice.
The Law Society has been granted permission to intervene in Prudential's appeal to the Supreme Court to extend legal professional privilege (LPP) to other professionals besides lawyers.
Three people have been charged with motor insurance fraud after allegations they acted as "ghost brokers", the Insurance Fraud Bureau (IFB) has reported.
Prudential Assurance Co Ltd & Ors v Revenue & Customs Commissioners 2010 EWHC 2811 (Ch) concerned the UK's former rules on the taxation of dividends received by insurance companies resident in the UK on shareholdings in foreign companies which were held as investments in their pension and life assurance business.
In the recent case of AXA UK (Taxation) 2010 EUECJ C-17509, the European Court of Justice (ECJ) was asked by the UK Court of Appeal whether the service of passing payments from patients to dentists was exempted from VAT.