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Value added tax – Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of the first sub-paragraph of art 11C(1) of Sixth Council Directive (EEC) 77/388 (on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment). The request had been made in proceedings between the United Kingdom Revenue and Customs Commissioners and GMAC UK plc (GMAC) concerning the amount chargeable to VAT in respect of supplies which GMAC had made pursuant to hire purchase contracts relating to motor cars.
Value added tax – Supply of goods or services. The Court of Justice of the European Union made a preliminary ruling concerning the interpretation of the first sub-paragraph of art 11C(1) of Sixth Council Directive (EEC) 77/388 (on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment). The request had been made in proceedings between the United Kingdom Revenue and Customs Commissioners and GMAC UK plc (GMAC) concerning the amount chargeable to VAT in respect of supplies which GMAC had made pursuant to hire purchase contracts relating to motor cars.
Update from the Chair of the Bar
By Clement Cowley, Partner at The Penny Group
Modernising communication and collaboration at a leading Chancery set. A Zexi case study
How to build profile without compromising professional duties. By Naumaan Farooq, Co-Founder of Inked PR
Marie Law, Director of Toxicology at AlphaBiolabs, examines the role of cut-off levels, and the wider range of factors that must be considered when interpreting results for family court proceedings
Endometriosis Awareness North, a charity raising awareness of endometriosis and supporting those affected across the North of England, has received a £500 boost from AlphaBiolabs via the company’s Giving Back initiative
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
The case against judge-only justice – and why efficiency is not enough. By Professor Leslie Thomas KC
Heritage as an anchor and a compass, finding our common humanity and embracing the power of the outsider – Melina Antoniadis’s lessons learnt
Seeing the full picture – Baljit Ubhey OBE outlines the CPS action plan to tackle violence against women and girls, offering insights directly relevant to courtroom practice
Lauren Fullerton examines the how, what and why of setting up a second chambers base
