Insights: Legal Updates - January 2010

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Is VAT payable on service charges?

John Forde |

HM Revenue & Customs (HMRC) has confirmed that its policy on the VAT treatment of service charges will remain unchanged despite a recent ruling of the European Court of Justice (ECJ) that had appeared to conflict with its longstanding position. In its new guidance, issued on 27 October 2009, HMRC states that its policy remains […]

Recognition of foreign trust bankruptcy


US receivers of a bankrupt trust engaged in a commercial scheme in the US and Canada sought recognition in the English court and also to enforce a US default judgment for US $160,000,000 obtained against certain parties who had taken money from the trust when it was insolvent. In David Rubin and Henry Lan v […]

Non-exclusive jurisdiction - the intention?


Non-exclusive jurisdiction clauses, often used by English lawyers, can have unfortunate results, as demonstrated by the Court of Appeal in Highland Crusader v The Deutsche Bank [2009] EWCA Civ 725. The parties had standard form agreements which provided that they "irrevocably submit…to the jurisdiction of the Courts of England" but added that "Nothing in this […]