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European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 11A(1)(b) of Sixth Council Directive (EEC) 77/388 should be interpreted as meaning that, in a case such as that at issue in the main proceedings, the taxable amount for the calculation of VAT on an application, within the meaning of art 5(7)(b) thereof, of a building that the taxable person had constructed was to be the purchase price, at the time the application was made, of buildings whose location, size and other essential characteristics were similar to those of the building in question. In that regard, it was irrelevant whether part of the purchase price was represented by interim interest.
European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 11A(1)(b) of Sixth Council Directive (EEC) 77/388 should be interpreted as meaning that, in a case such as that at issue in the main proceedings, the taxable amount for the calculation of VAT on an application, within the meaning of art 5(7)(b) thereof, of a building that the taxable person had constructed was to be the purchase price, at the time the application was made, of buildings whose location, size and other essential characteristics were similar to those of the building in question. In that regard, it was irrelevant whether part of the purchase price was represented by interim interest.
The Chair of the Bar reports back
Susie Griffin on the admin that keeps barristers from billable work
Clement Cowley, Partner at The Penny Group, explains how global events can influence the performance of pensions and ISAs, and why taking a long-term approach to investing is often the most effective strategy
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, discusses what family law professionals need to know about hallucinogens, from the main hallucinogenic drugs encountered in family proceedings, to their effects and the testing options available
Harmony Christian Ministries is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
By David Green
At the start of her term, Chair of the Bar 2026 Kirsty Brimelow KC set out a series of priorities for the year ahead. One of those priorities was children in the justice system
As the world becomes more digital, Barbara Vinagre Mota examines international research into the mental health consequences of judges’ exposure to graphic and immersive evidence, highlighting the importance of support systems
In an era of patient-centred care and growing concern over misconduct in medical settings, why do women still lack the right to choose women consultants for examination and treatment? Charles Davey investigates
Reviewed by Daniel Barnett
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
