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EXEMPT-DISTRIBUTIONS


BlackRock: software tools and the investment management VAT exemption premium
Card image Josh Lom
Card image Michael Alliston
Josh Lom and Michael Alliston (Herbert Smith Freehills) review a decision which sheds fresh light on the investment management VAT exemption by considering its application to an innovative digital investment management platform.
 
28 September 2017
Dollar Financial: internet conduit or intermediary? premium
Card image Mark Watterson
Card image Gary Barnett
Mark Watterson and Gary Barnett (Simmons & Simmons) review the recent First-tier Tribunal decision in Dollar Financial on the electronic introductions of customers to a payday lender.
 
28 September 2016
The condoc on company distributions
Card image Ashley Greenbank

Ashley Greenbank (Macfarlanes) reviews the proposals on company distributions, which would amend the transactions in securities rules and introduce a new targeted anti-avoidance rule. 

6 January 2016
Exempt distributions: time for change? premium
Card image Jeanette Zaman
Card image Emma Game

Jeanette Zaman and Emma Game (Slaughter and May) consider whether the conditions for demergers to qualify as exempt distributions are in need of an overhaul

23 October 2014
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