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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.
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)
Sir Nicholas Mostyn, former High Court judge, on starting a hit podcast with fellow ‘Parkies’ after the shock of his diagnosis
‘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