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Value added tax – Tax avoidance scheme. The Supreme Court allowed an appeal by the Revenue and Customs Commissioners against the decision of the Court of Appeal, Civil Division, which had decided that the scheme at issue in the present proceedings used by the taxpayer Pendragon group, designed to exploit exceptions to the normal incidence of VAT, was not an abuse of law as defined in Halifax plc v Customs and Excise Comrs: C-255/02 [2006] STC 919 (Halifax). The Court decided that the two requirements laid down in Halifax had been satisfied with the result that the scheme had been an abuse of law.
Value added tax – Tax avoidance scheme. The Supreme Court allowed an appeal by the Revenue and Customs Commissioners against the decision of the Court of Appeal, Civil Division, which had decided that the scheme at issue in the present proceedings used by the taxpayer Pendragon group, designed to exploit exceptions to the normal incidence of VAT, was not an abuse of law as defined in Halifax plc v Customs and Excise Comrs: C-255/02 [2006] STC 919 (Halifax). The Court decided that the two requirements laid down in Halifax had been satisfied with the result that the scheme had been an abuse of law.
Our call for sufficient resources for the justice system and for the Bar to scrutinise the BSB’s latest consultation
Marie Law, Head of Toxicology at AlphaBiolabs, discusses alcohol testing for the Family Court
Louise Crush of Westgate Wealth explains how to make sure you are investing suitably, and in your long-term interests
In conversation with Matthew Bland, Lincoln’s Inn Library
Millicent Wild of 5 Essex Chambers describes her pupillage experience
Louise Crush of Westgate Wealth explores some key steps to take when starting out as a barrister in order to secure your financial future
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)
James Onalaja concludes his two-part opinion series
Expectations, experiences and survival tips – some of the things I wished I had known (or applied) when I was starting pupillage. By Chelsea Brooke-Ward
If you are in/about to start pupillage, you will soon be facing the pupillage stage assessment in professional ethics. Jane Hutton and Patrick Ryan outline exam format and tactics
In a two-part opinion series, James Onalaja considers the International Criminal Court Prosecutor’s requests for arrest warrants in the controversial Israel-Palestine situation