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17 May 2022, 1:22 am
The UK Government also called for a stakeholder group with the ambition of finding industry solutions. [read post]
16 May 2022, 3:01 am
The following Supreme Court judgments remain outstanding: (As of 18/5/22) The Law Debenture Trust Corporation plc v Ukraine (Represented by the Minister of Finance of Ukraine acting upon the instructions of the Cabinet of Ministers of Ukraine) Nos. 2 and 3, heard 9-12 December 2019 BTI 2014 LLC v Sequana SA and Ors, heard 4 May 2021 East of England Ambulance Service NHS Trust v Flowers and Ors, heard 22 June 2021 Basfar v Wong, heard 13th-14th October Secretary of State for the Home Department… [read post]
15 May 2022, 9:01 pm
The Guidance reminds issuers that revenue that was not earned during the period presented results in the use of an individually tailored revenue recognition and measurement method that may not be in accordance with Rule 100(b) of Regulation G, and that expenses should not be excluded from adjusted metrics if they represent normal, recurring operating expenses. [read post]
15 May 2022, 8:19 am
In this post, Hannah Jones, Assistant Professional Support Lawyer in the Tax team at CMS, comments on Commissioners for Her Majesty’s Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd [2022] UKSC 10, a case which concerns the UK’s pre-2014 tax treatment of manufactured overseas dividends. [read post]
New Judgment: Zipvit Ltd v Commissioners for Her Majesty’s Revenue and Customs (No 2) [2022] UKSC 12
11 May 2022, 9:17 am
In 2009, however, the Court of Justice of the European Union (“CJEU”) held in R (TNT Post UK Ltd) v Revenue and Customs Commissioners (“TNT”) that the VAT exemption for postal services under the Principal VAT Directive (“the Directive”) applied only to supplies made by a public postal service like Royal Mail when acting as such, and not to supplies of services for which the terms had been individually negotiated. [read post]
10 May 2022, 9:05 pm
., revenue, assets, number of employees, etc.). [read post]
9 May 2022, 3:45 am
On Wednesday 11th May, the Court will hand down judgment in Zipvit Ltd v Commissioners for Her Majesty’s Revenue and Customs (No 2), on appeal from [2020] UKSC 15. [read post]
8 May 2022, 6:50 pm
There are also examples of legal teams using tech to gain a competitive edge and/or generate new revenue. [read post]
6 May 2022, 7:30 am
Following Boris Johnson’s recent visit to India, discussions over a UK-India trade deal are ongoing. [read post]
5 May 2022, 12:00 am
The European Commission, with its call for evidence for an Impact Assessment regarding a new framework for standard-essential patents closing May 9, 2022, follows the US Department of Justice and the UK’s Intellectual Property Office with public consultations on the topic of SEP licensing. [read post]
4 May 2022, 1:00 pm
For many of us, what we think of when we hear “American Lawyer Media”, we think of lots of print newspapers, magazines, The American Lawyer, and the AmLaw 100/200 lists. [read post]
27 Apr 2022, 10:11 am
My plan is to create a joint defense fund to which Joe and I will each contribute one percent of our podcasting revenues. [read post]
27 Apr 2022, 3:11 am
To generate revenue, it engaged in a practice known as stock lending. [read post]
26 Apr 2022, 4:25 pm
I should say, as I have written elsewhere, that I disagree with several elements of the EU law, and of similar UK rules, but that is not the point here. [read post]
26 Apr 2022, 2:50 am
Businesses determine their profits by subtracting costs (such as wages, raw materials, and equipment) from revenue. [read post]
25 Apr 2022, 7:04 pm
(Art 2) It allows enforcers to assess extremely steep fines, in principle reaching up to 6% of annual revenue. [read post]
25 Apr 2022, 5:25 am
The first is Commissioners for Her Majesty’s Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd and will consider the UK tax treatment of “manufactured overseas dividends”. [read post]
21 Apr 2022, 9:01 pm
On March 21, 2022, the Securities and Exchange Commission proposed, in a 510-page release, climate-related disclosure rules for public companies. [read post]
19 Apr 2022, 9:02 pm
Export revenues increased from $1.8 million to $24 million. [read post]
19 Apr 2022, 3:49 pm
Since January 2020, the art market in the UK has enjoyed a honeymoon of sorts with Her Majesty’s Revenue & Customs (HMRC), the UK art market’s anti-money laundering (AML) supervisory authority. [read post]
