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Blog

Hargreaves: Loyalty pays

Published on 13 April 2018. By Constantine Christofi, Associate

In Hargreaves Lansdown Asset Management LTD v HMRC [2018] UKFTT 127 (TC) TC06383, the First-tier Tribunal (FTT) has found that loyalty bonus payments paid to investors were not "annual payments" for the purpose of section 683, ITTOIA.

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Blog

Volkswagen: CJEU provides guidance on the time limit for input VAT recovery

Published on 11 April 2018. By Nicole Kostic, Senior Associate

In Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky C-533/16, the Court of Justice of the European Union (CJEU) has held that Member States cannot impose a time limit on input tax recovery that denies claims before the taxable person is in a position to exercise its right to recover.

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Publication

Asset management market study update

Published on 10 April 2018. By James Kaufmann, Legal Director and William L. Jones, Senior Associate

On 5 April 2018 the FCA published proposals to address concerns identified in its asset management market study

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Blog

Game theory and the art of litigation settlement

Published on 06 April 2018. By Christopher Whitehouse, Associate and Simon Hart, Partner

This article is the first in a series targeted at litigators that consider the issue of settlement in litigation through a mathematical lens.

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Press and Media

25 cartel members blow the whistle in the UK on illegal price fixing in bid for softer sentences

06 April 2018

Competition and Markets Authority proactively cracking down on cartel-related activity

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Blog

New(ly reiterated) grounds for stay on enforcement of an adjudication decision

Published on 05 April 2018. By Dil-veer Kang , Trainee solicitor and Ben Wilkins, Associate

A real risk of the dissipation or disposal of an adjudication sum may justify the grant of a stay on enforcement of an adjudicator's award.

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Blog

Property Alliance Group Limited v The Royal Bank of Scotland plc – a pyrrhic victory?

Published on 04 April 2018. By Parham Kouchikali, Partner and Joe Cresswell, Associate

The Court of Appeal handed down its much anticipated judgment on the misselling and LIBOR manipulation test case in March. Whilst the appeal was dismissed in full, the Court of Appeal's decision clarified a number of aspects of the law in this area and, in particular, the circumstances in which an implied representation in respect of LIBOR would arise.

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Blog

Jackson : HMRC penalised in penalties case

Published on 04 April 2018. By Adam Craggs, Partner

In Jackson v HMRC [2018] UKFTT 0064 (TC), the First-tier Tribunal (FTT) has held that HMRC had misapplied the law in respect of penalties it had issued to the taxpayer for filing late returns.

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Publication

Tax update April 2018

03 April 2018

In this month’s update we report on HMRC’s new Code of Practice 8 guidance, the OECD’s consultation on misuse of residence and citizenship schemes to circumvent the common reporting standard.

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Blog

The future of the NHS: Concerns and comparisons

Published on 29 March 2018. By Hannah Land, Associate

New poll suggests greater concerns over cuts to NHS funding than terrorism threat.

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