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European Union – Freedom of establishment. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 49 of the Treaty on the Functioning of the European Union precluded legislation of a member state, such as that at issue in the main proceedings, which, in the context of the taxation of a group of companies, allowed a parent company, in the case of the acquisition of a holding in a resident company which became a member of such a group, to depreciate the goodwill up to a maximum of 50% of the purchase price of the holding, while such depreciation was prohibited in the case of the acquisition of a holding in a non-resident company.
European Union – Freedom of establishment. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 49 of the Treaty on the Functioning of the European Union precluded legislation of a member state, such as that at issue in the main proceedings, which, in the context of the taxation of a group of companies, allowed a parent company, in the case of the acquisition of a holding in a resident company which became a member of such a group, to depreciate the goodwill up to a maximum of 50% of the purchase price of the holding, while such depreciation was prohibited in the case of the acquisition of a holding in a non-resident company.
Chair of the Bar Sam Townend KC highlights some of the key achievements at the Bar Council this year
By Louise Crush of Westgate Wealth Management sets out the key steps to your dream property
A centre of excellence for youth justice, the Youth Justice Legal Centre provides specialist training, an advice line and a membership programme
By Kem Kemal of Henry Dannell
By Ashley Friday of AlphaBiolabs
Providing bespoke mortgage and protection solutions for barristers
Joanna Hardy-Susskind speaks to those walking away from the criminal Bar
Tom Cosgrove KC looks at the government’s radical planning reform and the opportunities and challenges ahead for practitioners
From a traumatic formative education to exceptional criminal silk – Laurie-Anne Power KC talks about her path to the Bar, pursuit of equality and speaking out against discrimination (not just during Black History Month)
Yasmin Ilhan explains the Law Commission’s proposals for a quicker, easier and more effective contempt of court regime
James Onalaja concludes his two-part opinion series
