Legal Updates
Find the latest changes in the legal landscape that potentially affect your business. From changes in legislation and case law to regulatory reforms, at Ashurst we're able to support you on all legal developments.
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66 Results
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Tax Update
17 Jun 2021 Upper Tribunal finds in taxpayer's favour in Ashurst instructed case
The Ashurst Tax Team (Alexander Cox, Sara Mardell and Aaron Robertson) advised Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP…
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Tax update
23 Nov 2020 Improved VAT recovery on supplies of UK financial and insurance services to the EU
From 1 January 2021 UK financial institutions lending, providing ECM/DCM underwriting services or insurance related supplies to EU customers will be able to…
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tax update
23 Sep 2020 VAT on liquidated damages and compensation payments
HMRC has recently announced that it considers that compensation payments (including liquidated damages) made on the early termination of contracts should be…
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luxembourg tax update
18 Mar 2019 Investment Platform or Abusive Conduit?
Speed Read Two recent ECJ decisions have discussed the concept of beneficial ownership and abuse of law in the context of the EU Parent Subsidiary and…
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uk tax update
29 Nov 2018 Digital Services Tax - The Current Proposal
The UK government has once again positioned itself at the forefront of global tax initiatives with its headline-grabbing announcement at Budget 2018 of a UK…
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tax newsletter | UK
15 Oct 2018 Marle Participations and C&D Foods: VAT recovery by holding companies
The recurring issue of VAT recovery by holding companies has been discussed again in two recent CJEU cases. While the perennial questions around the exact…
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Tax newsletter | UK
15 Oct 2018 Minera Las Bambas -v- Glencore: interpreting a tax indemnity
The High Court, in the case of Minera Las Bambas -v- Glencore, has considered the interpretation of a tax indemnity entered into alongside a share transfer in…
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Tax newsletter | UK
15 Oct 2018 VAT after Brexit
It has never been in doubt that the UK would retain VAT as a domestic tax following Brexit, nor that – for the foreseeable future – the rules as within the UK…
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tax newsletter | UK
15 Oct 2018 Offshore looping - recovering VAT on financial and insurance services
Providers of financial and insurance services generally cannot reclaim the VAT they incur on their costs because their services are VAT exempt. However, where…
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tax newsletter | UK
15 Oct 2018 Project Blue: SDLT anti-avoidance provision requires no avoidance motive
The Supreme Court has confirmed in Project Blue that a purchaser of property can be charged SDLT on a "notional transaction" where the SDLT is lower than…
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tax newsletter – may 2018 | UK
23 May 2018 Biffa/Devon Waste Management: "disposal" for landfill tax purposes
The First-tier Tribunal cases of Biffa and Devon Waste Management held disappointing news for taxpayers in the waste industry. The Tribunals decided that…
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tax newsletter – may 2018 | UK
23 May 2018 Proposed anti-avoidance provisions on profit fragmentation
As announced in last year's Autumn Budget, HMRC is consulting until 8 June 2018 on proposals to tackle avoidance schemes that aim to move offshore profits of…
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tax newsletter – may 2018 | UK
23 May 2018 Bilta: litigation privilege and internal investigations
The case of Bilta –v- RBS offers hope to taxpayers wishing to assert litigation privilege over documents created in the course of internal investigations…
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tax newsletter – may 2018 | UK
23 May 2018 MDCM: construction contractor wins IR35 appeal
Coming only weeks after the Christa Ackroyd IR35 case, the First-tier Tribunal (FTT) has in MDCM again had to consider the issue of whether an individual…
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tax newsletter – may 2018 | UK
23 May 2018 Clark Hill: Timing considerations on options to tax
This First-tier Tribunal (FTT) case is a useful reminder that the timing of the exercise and notification of options to tax in the context of transfers of…
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tax newsletter – may 2018 | UK
23 May 2018 DPAS: VAT on "payment services"
The Advocate General (AG) of the CJEU has given his views on the extent of the exemption from VAT for "transactions concerning payments or transfers",…
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Tax newsletter - march 2018 | UK
12 Mar 2018 Lomas: withholding tax on statutory interest
The Court of Appeal has found that statutory interest paid to creditors pursuant to Rule 2.88(7) of the Insolvency Rules 1986 was "yearly interest". The…
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Tax Newsletter - March 2018 | UK
12 Mar 2018 Teoco -v- Aircom Jersey 4: notice of warranty claim
The Court of Appeal has confirmed that a buyer was unable to recover damages for a breach of tax warranties in a share sale agreement because of deficiencies…
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Tax Newsletter - March 2018 | UK
12 Mar 2018 VAT and DOTAS - the new rules in practice
VADR was the slightly ominous-sounding set of rules that used to govern the disclosure of VAT schemes to HMRC. Introduced back in 2004, the VADR rules only…
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Tax Newsletter - March 2018 | UK
12 Mar 2018 Rowe and Vital Nut: Accelerated Payment Notices
There has been a great deal of anger generated by the approach HMRC has taken to the issuance of Accelerated Payment Notices (APNs) and Partner Payment…
