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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 Bar Council will press for investment in justice at party conferences, the Chancellor’s Budget and Spending Review
Equip yourself for your new career at the Bar
Louise Crush of Westgate Wealth explores some key steps to take when starting out as a barrister in order to secure your financial future
Millicent Wild of 5 Essex Chambers describes her pupillage experience
Drug, alcohol and DNA testing laboratory AlphaBiolabs has made a £500 donation to Juno Women’s Aid in Nottingham as part of its Giving Back campaign
Casedo explains how to hit the ground running on your next case with a four-step plan to transform the way you work
In a two-part opinion series, James Onalaja considers the International Criminal Court Prosecutor’s requests for arrest warrants in the controversial Israel-Palestine situation
Christianah Babajide talks to four female senior clerks who share insights for aspiring clerks, especially women, as well as their hopes for the future of the profession
Daniel Barnett serves up a host of summer shows
Britain needs to get over its shameful denial of racism, call it what it is and start to effectively deal with the problem, says Vithyah Chelvam
An epic failure of public policy has filled our crumbling prisons to capacity, says Lord Ken Macdonald KC. How did we get here, and what might reform look like?
