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European Union – Value added tax. The Court of Justice of the European Union ruled that point (c) of the third sub-paragraph of art 17(5) of Sixth Council Directive (EEC) 77/388 should be interpreted as not precluding a member state, in circumstances such as those in the main proceedings, from requiring a bank, which carried out leasing activities, amongst other things, to include in the numerator and denominator of the fraction used to determine a single deductible proportion for all of its mixed use goods and services just the part of the rental payments made by customers as part of their leasing agreements that corresponded to interest, where that use of the goods and services was primarily caused by the financing and management of those contracts, that being a matter for the national court to ascertain.
European Union – Value added tax. The Court of Justice of the European Union ruled that point (c) of the third sub-paragraph of art 17(5) of Sixth Council Directive (EEC) 77/388 should be interpreted as not precluding a member state, in circumstances such as those in the main proceedings, from requiring a bank, which carried out leasing activities, amongst other things, to include in the numerator and denominator of the fraction used to determine a single deductible proportion for all of its mixed use goods and services just the part of the rental payments made by customers as part of their leasing agreements that corresponded to interest, where that use of the goods and services was primarily caused by the financing and management of those contracts, that being a matter for the national court to ascertain.
The Chair of the Bar sets out how the new government can restore the justice system
In the first of a new series, Louise Crush of Westgate Wealth considers the fundamental need for financial protection
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Possibly, but many barristers are glad he did…
Mental health charity Mind BWW has received a £500 donation from drug, alcohol and DNA testing laboratory, AlphaBiolabs as part of its Giving Back campaign
The Institute of Neurotechnology & Law is thrilled to announce its inaugural essay competition
How to navigate open source evidence in an era of deepfakes. By Professor Yvonne McDermott Rees and Professor Alexa Koenig
Brie Stevens-Hoare KC and Lyndsey de Mestre KC take a look at the difficulties women encounter during the menopause, and offer some practical tips for individuals and chambers to make things easier
Sir Geoffrey Vos, Master of the Rolls and Head of Civil Justice since January 2021, is well known for his passion for access to justice and all things digital. Perhaps less widely known is the driven personality and wanderlust that lies behind this, as Anthony Inglese CB discovers
The Chair of the Bar sets out how the new government can restore the justice system
No-one should have to live in sub-standard accommodation, says Antony Hodari Solicitors. We are tackling the problem of bad housing with a two-pronged approach and act on behalf of tenants in both the civil and criminal courts
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