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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 reports back
By Kem Kemal, CEO, Henry Dannell
By BSK Financial Planning
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs
Susie Griffin on the admin that keeps barristers from billable work
Clement Cowley, Partner at The Penny Group, explains how global events can influence the performance of pensions and ISAs, and why taking a long-term approach to investing is often the most effective strategy
Kick off your career at the Bar Council’s Pupillage Fair this October – it’s one of the most valuable opportunities for aspiring barristers, says Amelia Clegg
Join us on Saturday 21 November 2026 at Leeds Beckett University and see for yourself why the North continues to be an exceptional place to build a career at the Bar
The golden age of advocacy? David Langwallner pays homage to the filmic if contentious barrister Sir Edward Carson and some of his contemporaries
Henry Fingerhut outlines what the Bar Standards Board AI guidance means for early career barristers
Not yet, says Jacob Turner. Regulation, unlike the technology itself, is a domain the legal profession can still control
