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European Union – Freedom of movement. The Court of Justice of the European Union ruled that legislation of a member state which did not permit a non-resident taxpayer who had received in that state commercial income generated by shares in a business which had been transferred to him by a relative in the course of a gift by way of anticipated succession to deduct from that income the annuities which he had paid to that relative in consideration for that gift, whereas that legislation allowed a resident taxpayer to make such a deduction, infringed the principle of free movement of capital, contrary to art 63 of the Treaty on the Functioning of the European Union.
European Union – Freedom of movement. The Court of Justice of the European Union ruled that legislation of a member state which did not permit a non-resident taxpayer who had received in that state commercial income generated by shares in a business which had been transferred to him by a relative in the course of a gift by way of anticipated succession to deduct from that income the annuities which he had paid to that relative in consideration for that gift, whereas that legislation allowed a resident taxpayer to make such a deduction, infringed the principle of free movement of capital, contrary to art 63 of the Treaty on the Functioning of the European Union.
Efforts continue on gender equality, support for the Bar, meaningful reform for the sector and advocating for the rule of law
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Girls Human Rights Festival 2025: a global gathering for change
Exclusive Q&A with Henry Dannell
Marking Neurodiversity Week 2025, an anonymous barrister shares the revelations and emotions from a mid-career diagnosis with a view to encouraging others to find out more
Patrick Green KC talks about the landmark Post Office Group litigation and his driving principles for life and practice. Interview by Anthony Inglese CB
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Once you submit your silk application, what happens next? Sir Paul Morgan explains each stage of the process and reflects on his experience as a member of the KC Selection Panel
