The Court of Appeal has today unanimously dismissed appeals by various appellants in a number of proceedings heard together which raised issues about the entitlement to recover unlawfully charged VAT from HMRC in the context of the UK’s VAT grouping provisions. In particular, the appeals concerned who was entitled to bring a s.80 claim for repayment of VAT where the representative member had over-accounted...
An arbitral tribunal established in respect of the dispute between the Standard Life Aberdeen (“SLA”) and Lloyds Banking Group / Scottish Widows ("LBG") has ruled in favour of SLA. In particular, the tribunal ruled that LBG was not entitled to give notice, on 14 February 2018, to terminate the investment management agreements in respect of assets managed by members of the SLA group....
The Supreme Court handed down judgment in HMRC v Joint Administrators of Lehman Brothers International (Europe) (in administration)  UKSC 12 on 13 March 2019. Malcolm Gammie QC appeared for Her Majesty’s Revenue & Customs with Catherine Addy QC. The issue before the Supreme Court was whether the estimated £5billion of statutory interest that was payable under r 14.23(7) of...
Congratulations to Anna Boase QC following today's Silk ceremony at the Palace of Westminster.
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