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European Union – Taxation. The Court of Justice gave a preliminary ruling, holding that art 49 of the Treaty on the Functioning of the European Union was to be interpreted as preluding rules of a member state that governed a tax integration regime under which a tax-integrated parent company was entitled to neutralisation regarding the add-back of a proportion of costs and expenses, fixed at 5% of the net amount of the dividends received by it from tax-integrated resident companies, when such neutralisation was refused to it under those rules regarding the dividends distributed to it from subsidiaries located in another member state, which, had they been resident, would have been eligible in practice if they so had elected.
European Union – Taxation. The Court of Justice gave a preliminary ruling, holding that art 49 of the Treaty on the Functioning of the European Union was to be interpreted as preluding rules of a member state that governed a tax integration regime under which a tax-integrated parent company was entitled to neutralisation regarding the add-back of a proportion of costs and expenses, fixed at 5% of the net amount of the dividends received by it from tax-integrated resident companies, when such neutralisation was refused to it under those rules regarding the dividends distributed to it from subsidiaries located in another member state, which, had they been resident, would have been eligible in practice if they so had elected.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
By Louise Crush of Westgate Wealth Management
Marie Law, Director of Toxicology at AlphaBiolabs, examines the latest ONS data on drug misuse and its implications for toxicology testing in family law cases
A career shaped by advocacy beyond her practice, and the realities of living with an invisible disability – Dr Natasha Shotunde, Black Barristers’ Network Co-Founder and its Chair for seven years, reflects on a decade at the Bar
Responding to criticism on the narrow profile of government-instructed counsel, Mel Nebhrajani CB describes the system-wide change at GLD to drive fairer distribution of work and broader development of talent
The odds of success are as unforgiving as ever, but ambition clearly isn’t in short supply. David Wurtzel’s annual deep‑dive into the competition cohort shows who’s entering, who’s thriving and the trends that will define the next wave
Where to start and where to find help? Monisha Shah, Chair of the King’s Counsel Selection Panel, provides an overview of the silk selection process, debunking some myths along the way
Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
