The Lawyer Asia Pacific 150 is the only research report to provide a ranking of the top 100 independent local firms and top 50 global firms in the region. The report offers critical review of some of the fastest growing firms and their strategies, a country-by-country guide to leading legal advisers and legal services market trends, plus exclusive insight into the current business development opportunities in the Asia Pacific. Read more
This year, The Lawyer’s annual ranking of the largest UK law firms by turnover is available as an interactive, digital benchmarking tool. For the first time this will allow you to manipulate each data set against the metrics of your choice.
Customs and Excise: binding agreement on tax calculations;
Gus Merchandise v Commissioners of Customs and Excise (1994) (CA 20.10.94) (Steyn LJ, Saville LJ and Sir John May)
Summary: Inaccurate sampling techniques resulting in over payment of Vat by mail order companies.
More Vat was payable by mail order companies on sales to their agents for the agents' own use than on sales of goods for resale. Sampling techniques had been inaccurate resulting in overpayments of Vat over a long period. On appeal by the companies against refusal to refund the excess payments.