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Many countries have VAT-type systems. From this we might expect that that because such tax systems have common features – and in the case of EU countries, a common basis in EU law – it should be easy to explain the UK VAT system to foreign businesses trading in, or intending to trade in the UK. But this is frequently not the case. Often businesses which do not have a UK establishment are taken by surprise when they learn that their business model can result in their having to register for VAT, and to make returns and payments.
On occasions public interest demands that the propriety rights in bank accounts are fettered to prevent criminals from dissipating proceeds of crime to the detriment of the victims.
Previously, enforcement of foreign judgments in Hong Kong is ordinarily governed by the Foreign Judgments (Reciprocal Enforcement) Ordinance. Following the handover in 1997 however, China is no longer considered a foreign country by Hong Kong, therefore this ordinance is no longer applicable when enforcing Mainland judgments.
16 Nov 2017
05 Oct 2017
06 Jul 2017