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  • UK introduces legislation to close structured finance loop-holes
    The draft legislation, effective from June 6, will affect assets that may be transferred back to the creator of the asset once payments have been made, but that are written as secured loans. The government has said that the legislation will be introduced at the report stage of the finance bill, which is to be released on July 3 or July 4
    June 11 2006
  • LuP GmbH v Finanzamt Bochum-Mitte
    Sixth VAT Directive – Exemptions – Article 13A(1)(b) and (c) and (2)(a) – Medical care provided by bodies other than those governed by public law – Medical care provided in the exercise of a medical profession – Medical tests carried out by a laboratory governed by private law outside a centre for treatment on prescription from general practitioners – Conditions for the exemption – member states’ discretion – Limits.
    June 07 2006
  • Finanzamt Eisleben v Feuerbestattungsverein Halle eV
    Sixth VAT Directive – Possibility of relying on the second subparagraph of Article 4(5) – Activities engaged in by a private taxable person in competition with a public authority – Body governed by public law – Treatment as a non-taxable person in respect of activities engaged in as a public authority.
    June 07 2006
  • Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze
    Sixth VAT Directive – The means whereby a taxable person may recover VAT paid by him to a supplier who has invoiced it in error and accounted for it to the tax authorities.
    June 07 2006
  • Tax partner takes over at Travers Smith
    Alasdair Douglas, who set up the tax practice at Travers Smith in 1984, will take over as senior partner on July 1. Previous head, corporate lawyer Christopher Bell, will retire
    June 04 2006
  • Largest US tax return filed online
    The Internal Revenue Service said on May 31 that GE, who have the largest tax return in the US, had successfully filed its tax return electronically. The 237-megabyte document, which would have been about 24,000 pages, was filed on May 18
    June 04 2006
  • Denis Weber is still at Loyens & Loeff
    Contrary to our weekly e-mail of May 15, Denis Weber has not left the partnership of Loyens & Loeff to become professor of European corporate tax at the University of Amsterdam. He will combine both roles
    June 04 2006
  • Debevoise makes London tax lawyer partner
    Matthew Saronson, a specialist in private equity fund and cross-border taxation, will become a partner on 1 July 2006
    June 04 2006
  • Deloitte appoints new international tax head
    Dan Lange has replaced Peter Corcoran as global head of international tax at Deloitte. Lange will continue as US head of international tax
    June 04 2006
  • Simmons & Simmons tax lawyer made partner
    Mark Sheiham, a corporate tax lawyer at Simmons & Simmons' London office since 1998, is now a partner. Simmons & Simmons announced Sheiham's promotion on May 31
    June 04 2006
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