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European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 4 and 17 of Sixth Council Directive (EEC) 77/388, as amended by Council Directive (EC) 2006/69. The requests had been made in two sets of proceedings, concerning the conditions for deduction of VAT which the applicant holding companies had paid for the procurement of capital for the acquisition of a shareholding in subsidiaries constituted in the form of partnerships and to which they had later made supplies subject to VAT.
European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling concerning the interpretation of arts 4 and 17 of Sixth Council Directive (EEC) 77/388, as amended by Council Directive (EC) 2006/69. The requests had been made in two sets of proceedings, concerning the conditions for deduction of VAT which the applicant holding companies had paid for the procurement of capital for the acquisition of a shareholding in subsidiaries constituted in the form of partnerships and to which they had later made supplies subject to VAT.
The Bar Council faces both opportunities and challenges on our key areas this year
Exclusive Q&A with Henry Dannell
Casey Randall of AlphaBiolabs discusses the benefits of Non-invasive Prenatal Paternity testing for the timely resolution of family disputes
By Louise Crush of Westgate Wealth Management
Have you considered being a barrister in the British Army? Here’s an insight into a career in Army Legal Services
Rachel Davenport, Co-founder and Director at AlphaBiolabs, discusses the role that drug, alcohol and DNA testing can play in non-court dispute resolution (NCDR)
As the international community strives towards a more inclusive future, ongoing dialogue and reform will be essential to harmonise the Convention on the Rights of Persons with Disabilities with the complex realities of disability, says Christina Warner
‘Hard work and commitment can open doors. I believe that I am proof of that,’ says Senior Treasury Counsel Louise Oakley. She tells Anthony Inglese CB about her journey from Wolverhampton to the Old Bailey
What's it like being a legal trainee at the Crown Prosecution Service? Amy describes what drew her to the role, the skills required and a typical day in the life
Barbara Mills KC wants to raise the profile of the family Bar. She also wants to improve wellbeing and enhance equality, diversity and inclusion in the profession. She talks to Joshua Rozenberg KC (hon) about her plans for the year ahead
The winning essay is ‘A fiction of defendant participation: Single Justice Procedure offences should be moved to the civil jurisdiction’ by Hal McNulty