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Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) ruled on the appeal by DPAS Ltd against a decision of the First-tier Tribunal (Tax Chamber) that DPAS did not make supplies of services within the exemption for transactions concerning payments or transfers to patients of dentists for whom DPAS provided practice-branded dental plans. The tribunal decided, among other things, that there was an agreement between DPAS and the existing patients who had signed and returned the relevant acceptance forms under which DPAS provided services to the patients in return for consideration. However, the issue as to whether such supplies were exempt would be reserved unil after the Court of Justice of the European Union had given its judgment in two similar cases.
Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) ruled on the appeal by DPAS Ltd against a decision of the First-tier Tribunal (Tax Chamber) that DPAS did not make supplies of services within the exemption for transactions concerning payments or transfers to patients of dentists for whom DPAS provided practice-branded dental plans. The tribunal decided, among other things, that there was an agreement between DPAS and the existing patients who had signed and returned the relevant acceptance forms under which DPAS provided services to the patients in return for consideration. However, the issue as to whether such supplies were exempt would be reserved unil after the Court of Justice of the European Union had given its judgment in two similar cases.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
By Louise Crush of Westgate Wealth Management
Marie Law, Director of Toxicology at AlphaBiolabs, examines the latest ONS data on drug misuse and its implications for toxicology testing in family law cases
A career shaped by advocacy beyond her practice, and the realities of living with an invisible disability – Dr Natasha Shotunde, Black Barristers’ Network Co-Founder and its Chair for seven years, reflects on a decade at the Bar
The odds of success are as unforgiving as ever, but ambition clearly isn’t in short supply. David Wurtzel’s annual deep‑dive into the competition cohort shows who’s entering, who’s thriving and the trends that will define the next wave
Where to start and where to find help? Monisha Shah, Chair of the King’s Counsel Selection Panel, provides an overview of the silk selection process, debunking some myths along the way
Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
There is no typical day in the life as a Supreme Court judicial assistant, says Josephine Gillingwater, and that’s what makes the role so enjoyably diverse
