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375 results found

Article

Travers Smith LLP | United Kingdom, European Union | 15 May 2019

MLD 5: HMT consultation on UK transposition

On 15 April 2019, H.M. Treasury published a consultation paper seeking views on the transposition of the Fifth Money Laundering Directive (MLD 5) in

Article

Brodies LLP | United Kingdom | 11 May 2019

A new Rates Bill quite literally: charities, third sector & sports clubs

The saying goes “what can be given can also be taken away” and this is quite true in the context of the Barclay Review of Non-Domestic Rates and the

Article

Paul Weiss | USA, United Kingdom, European Union | 18 Mar 2019

Brexit Lexicon: Update

As an aid to those trying to keep track of the moving pieces in Britain and across the Channel as the Brexit saga continues, we set out in this

Article

Shoosmiths LLP | United Kingdom, European Union | 27 Feb 2019

TUPE case law update

In this article we look back at some key cases and updates from the last few months involving TUPE and the lessons which we can learn from them. What

Article

RPC | United Kingdom | 31 Jan 2019

VAT update - January 2019

In this month's update we report on (1) refunds of VAT in the UK for non-EU businesses; (2) changes to the VAT treatment of retained payments; and (3)

Article

Brodies LLP | United Kingdom, European Union | 28 Jan 2019

Brexit: Are You Ready?

The UK is scheduled to leave the EU on 29 March 2019 at 11pm GMT. This is just weeks away, yet there remains no certainty on what will happen at that

Article

Burges Salmon LLP | United Kingdom, European Union | 16 Jan 2019

Resources and Waste Strategy: Regulatory change to deliver the circular economy

New waste legislation will be brought forward where the existing legislation cannot match the government's ambition, according to the new Resources

Article

Brodies LLP | United Kingdom, European Union | 14 Jan 2019

BREXIT: ARE YOU READY?

The UK is scheduled to leave the EU on 29 March 2019 at 11pm GMT. This is just 11 weeks away, yet there remains no certainty on what will happen at

Article

Charles Russell Speechlys LLP | United Kingdom | 7 Jan 2019

A rare taxpayer success in judicial review

Successful claims for judicial review in the tax context are few and far between. However, the recent decision of the Upper Tribunal in R (on the

Article

RPC | United Kingdom | 14 Dec 2018

Vacation Rentals - taxpayer had legitimate expectation that HMRC guidance could be relied on

In R (on the application of Vacation Rentals (UK) Ltd) (formerly The Hoseasons Group Ltd) v HMRC 2018 UKUT 383 (TCC), the Upper Tribunal (UT), has

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