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Publications

Insights and Analysis

Contentious tax in 2020

Despite a fairly quiet year in contentious tax, involving remote working by the courts and tribunals, there have been some significant cases, including confirmation of what we knew (JJ...

News

Getting the Deal Through – Luxury and Fashion 2022

Hogan Lovells and Lexology have partnered to publish the third edition of Getting the Deal Through--Luxury & Fashion, which is now available online. The reference guide...

News

Applying an arm’s length comparator to intra-group debt: the role of third-party covenants

When applying the UK’s transfer pricing rules to compare an intra-group loan to the hypothetical arm’s length transaction that an independent third-party lender would have...

Insights and Analysis

A sale of insurance leads is (sometimes) VAT exempt

In a recent tax appeal the First-tier Tribunal decided particular services of generating insurance leads did not attract VAT, as they themselves fell within the insurance intermediary...

Insights and Analysis

Tax tribunal takes broad approach to applying EU tax directive in UK despite Brexit

Over a year on from the end of the Brexit implementation period, the UK tax tribunals are yet to definitively rule on the approach to applying relevant EU directives to inform UK tax law....

Insights and Analysis

The Principal VAT Directive in the UK after Brexit

Is the Principal VAT Directive still relevant to UK VAT law? From 1 January 2021 the effects of any EU directive are part of UK law only if they pass through a new statutory gateway, in the ...

News

Getting the Deal Through: Luxury & Fashion 2021 (UK)

Many high-end UK fashion brands have suffered in recent years, partly as a result of the rising costs of prime store locations and competition from online-only retailers, such as ASOS and...

Publications

Contentious tax in 2020

Despite a fairly quiet year in contentious tax, involving remote working by the courts and tribunals, there have been some significant cases, including confirmation of what we knew (JJ...

Insights and Analysis

Contentious tax in 2020

Despite a fairly quiet year in contentious tax, involving remote working by the courts and tribunals, there have been some significant cases, including confirmation of what we knew (JJ...

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