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.


Clear all

Refine your search

Content type



29 results found


Locke Lord LLP | United Kingdom | 4 Aug 2015

UK Supreme Court decision in Anson v. HMRC reverses established tax treatment of US LLCs

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


Locke Lord LLP | United Kingdom | 31 Oct 2013

UK internships and the National Minimum Wage

Unpaid work experience and internships during student holiday periods have increased significantly over the past few years. This has raised much


Locke Lord LLP | United Kingdom | 2 Oct 2013

Employee shareholders UK capital gains tax exemption for employee shares

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


Locke Lord LLP | United Kingdom | 7 Aug 2013

Fraud not a defence for fraudulent directors: yes it is news!

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


Locke Lord LLP | USA | 26 Jul 2013

Sportech v HMRC VAT and spot the ball competitions

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


Locke Lord LLP | United Kingdom | 30 Jun 2011

Privilege and professional advisors: drawing the line

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.


Locke Lord LLP | United Kingdom | 9 Jun 2011

Law Society granted permission to intervene in legal professional privilege case at Supreme Court

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.


Locke Lord LLP | United Kingdom | 24 Nov 2010

Ghost brokers charged with insurance fraud

Three people have been charged with motor insurance fraud after allegations they acted as "ghost brokers", the Insurance Fraud Bureau (IFB) has reported.


Locke Lord LLP | United Kingdom | 24 Nov 2010

Prudential test case relating to UK dividend taxation adjourned

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.


Locke Lord LLP | European Union | 12 Nov 2010

ECJ finds against AXA in VAT dispute

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.

Previous page 1 2 3