Secret Hotels2: The behaviour of an agent versus principal

March 01 2013

With the Secret Hotels2 Limited decision released on December 3 2012, the UK Court of Appeal has provided guidance on the correct approach to be taken when determining who is the supplier of a service in agency / principal arrangements, explain Mark Delaney and Arianne Wijdeveld of Baker & McKenzie.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

KPMG reports 7.5% tax and legal services revenue increase

AI and assisting clients with navigating global tax reform contributed to the uptick in turnover, the firm said

Sam Sholli, December 16 2025

Direct Tax

US Treasury secretary eyes pillar two deal finalisation this week

In a post on X, Scott Bessent urged dissenting countries to the US/OECD side-by-side arrangement to ‘join the consensus’ to get a deal over the line

Tom Baker, December 16 2025

Direct Tax

Winston & Strawn and Taylor Wessing merger confirmed, new brand unveiled

A new transatlantic firm under the name of Winston Taylor is expected to go live in May 2026 with more than 1,400 lawyers and 20 offices

Noemi Distefano, December 15 2025

Direct Tax

Italy’s opaque tax system underlies in-house discontent, advisers say

As ITR’s exclusive data uncovers in-house dissatisfaction with case management, advisers cite Italy’s arcane tax rules

Tom Baker, December 15 2025

Direct Tax

A taxing week: HMRC’s GfC13 puts tax advisers in an unwinnable situation

The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations

Tom Baker, December 12 2025

Direct Tax

Taylor Wessing in merger talks with US firm Winston & Strawn

Taylor Wessing, whose most recent UK revenues were £283.7m, would become part of a £1.23bn firm post combination

Tom Baker, December 12 2025

Direct Tax

Pillar two is revising global tax competition with a 15% minimum tax rate

This week in tax: China adds to growing list of US pillar two carve-out dissenters

China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap

Sam Sholli, December 12 2025

Direct Tax