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Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that Finmeccanica Group Services SpA (FGS) was entitled to a refund of VAT made under Council Directive (EC) 2008/9 on the basis that it had not made a supply in the United Kingdom. The tribunal decided that the FTT fell into error in its initial approach to the issue in the present case; and that the activities to which the services provided by the taxpayer related fell within the fairs exception in art 53 of Directive (EC) 2006/112 and the place where they were supplied was in the UK. It followed that the taxpayer was not entitled to the refund claimed.
Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that Finmeccanica Group Services SpA (FGS) was entitled to a refund of VAT made under Council Directive (EC) 2008/9 on the basis that it had not made a supply in the United Kingdom. The tribunal decided that the FTT fell into error in its initial approach to the issue in the present case; and that the activities to which the services provided by the taxpayer related fell within the fairs exception in art 53 of Directive (EC) 2006/112 and the place where they were supplied was in the UK. It followed that the taxpayer was not entitled to the refund claimed.
The age of criminal responsibility, extreme weather and conflict resolution – plus, new protocol for reporting bullying at the Bar
By David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Clement Cowley, Partner at The Penny Group, discusses the upcoming changes to pensions and Inheritance Tax and the potential impact on your financial future
Save the Children UK is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
Barrister apprenticeships – shortly to provide the fourth pathway to the Bar – are an ideal opportunity to support local talent and ‘grow your own’, say Tim Coulson and Dr Jane Dennehy
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
Solicitor General Ellie Reeves KC MP discusses her decade as a trade union and employment law barrister, the demands of life as a Law Officer and the number one priority shaping her work. Interview by Anthony Inglese CB
A decade of reviews and research has disrupted accepted thinking in the search for causality. Suicides following abuse have overtaken domestic homicides. Is the law keeping up? Professor Susan Edwards KC (Hon) examines recent cases and the obstacles to successful prosecution
At least not that way, says Richard Paige
