Related briefings

Covid-19 Overview on moratoria

The EBA issued guidelines designed to clarify (among others) when a moratorium measure (private or public) does not automatically trigger the re-classification of exposures as forborne.

Latest Briefings

Podcast: Lisa Nandy on the US elections and beyond

Richard Hermer QC, Murray Hunt and Helen Mountfield QC speak to Lisa Nandy, Shadow Foreign Secretary and Labour MP for Wigan. Listen as they discuss topics including the results of the US election, the UK’s international reputation and influence, when it is appropriate for the UK to intervene militarily overseas to prevent crimes against humanity […]

Pensions regulator code of practice on scheme funding

The Pensions Regulator has published its interim response to its first consultation on the defined benefit code of practice. The changes require the Pensions Regulator (tPR) to update its Code of Practice on Scheme Funding.

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BMW and HMRC victorious in tax battle with banks

Lloyds Bank, MG Rover and Standard Chartered have lost an attempt to win back overpaid taxes, with Norton Rose Fulbright client HMRC and BMW successfully appealing a previous first-tier tribunal decision. There were several battles incorporated into this one case, seen to be critical in the run-up to Brexit as the prevailing law is EU […]

VAT grouping and claims for reimbursement of unlawfully charged VAT

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 […]

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