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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74 Results
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tax update
04 Oct 2021 Final details on global tax reform imminent
The existing international tax rules no longer provide a fair system for taxing businesses where value is created. Increased globalisation and digitalisation…
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Tax Update
14 Jun 2021 Global Tax Reform - Some Key Questions
Prepared by Vicky Brown, Nicholas Gardner, Sharon Kim and Paul Miller
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TAX update
02 Dec 2020 Financial Transaction Taxes in the EU - an overview
An EU-wide Financial Transaction Tax ("FTT") was first proposed by the European Commission back in 2013. At that stage, it was launched with a three-fold…
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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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Crown preference U-turn
07 Nov 2018 Crown preference U-turn: taking from secured lenders to give to HMRC
Seventeen years ago the government decided1 to abolish Crown Preference (the priority status then afforded to certain tax debts owed to the government by an…
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uk tax update
31 Oct 2018 Entrepreneurs' Relief
Monday's Budget contained the surprise announcement that - with immediate effect - the conditions for obtaining entrepreneurs' relief have been tightened.
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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",…
