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399 results found

Article

Clyde & Co LLP | United Kingdom | 10 Jun 2019

Aviation Finance & Leasing in England and Wales

A structured guide to aviation finance & leasing in England and Wales

Article

Addleshaw Goddard LLP | USA, United Kingdom, European Union | 3 Jun 2019

Trustee Quarterly Update - June 2019

In its judgment in Burgess v BIC, the Court of Appeal has held that members had no right to pension increases which had been paid by a scheme for

Article

Bird & Bird LLP | United Kingdom, European Union | 20 May 2019

UK & EU Data Protection Bulletin: April-May 2019

The ICO has released its new code on age-appropriate design. It imposes strict rules on information society service providers whose services are

Article

Mayer Brown | United Kingdom | 16 Apr 2019

The Pensions Brief: March 2019

Regulations will come into force on 6 April 2019 that name the single financial guidance body (SFGB) “the Money and Pensions Service”. They also

Article

Clyde & Co LLP | United Kingdom | 11 Apr 2019

Aviation Finance & Leasing in the United Kingdom

A structured guide to aviation finance & leasing in the United Kingdom

Article

RPC | United Kingdom | 26 Mar 2019

HMRC policy change on VAT treatment of personal contract purchases

On 27 February 2019, HMRC published Brief 1 (2019) which explains when it will treat personal contract purchases and similar contracts (PCP) as single

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

RPC | United Kingdom | 12 Feb 2019

Payments for goodsservices not supplied HMRC change of treatment

On 14 December 2018, HMRC published a Brief4 setting out its "new policy" for "unfulfilled supplies". From 1 March 2019, where customers pay for

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

Bird & Bird LLP | United Kingdom | 30 Jan 2019

Key considerations for hotels in light of recent HMRC announcements

HMRC recently made two announcements which should be taken into consideration by hotel businesses. The first is a policy change regarding the VAT

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