*/
European Union – Value added tax. In considering whether the Finance (No 2) Act 2005 infringed the European Union principle of equal treatment, the Court of Appeal, Civil Division held that the introduction of an unjust enrichment defence with retroactive effect was compatible with EU law. The claimant's appeal concerning overpayment of VAT was dismissed, as the date of the claim was an essential characteristic in the context of the claim. Accordingly, a claim issued after the 2005 Act pertaining to periods before its introduction was not relevantly similar to a claim issued before the 2005 Act pertaining to the same period.
European Union – Value added tax. In considering whether the Finance (No 2) Act 2005 infringed the European Union principle of equal treatment, the Court of Appeal, Civil Division held that the introduction of an unjust enrichment defence with retroactive effect was compatible with EU law. The claimant's appeal concerning overpayment of VAT was dismissed, as the date of the claim was an essential characteristic in the context of the claim. Accordingly, a claim issued after the 2005 Act pertaining to periods before its introduction was not relevantly similar to a claim issued before the 2005 Act pertaining to the same period.
Now is the time to tackle inappropriate behaviour at the Bar as well as extend our reach and collaboration with organisations and individuals at home and abroad
A comparison – Dan Monaghan, Head of DWF Chambers, invites two viewpoints
And if not, why not? asks Louise Crush of Westgate Wealth Management
Marie Law, Head of Toxicology at AlphaBiolabs, discusses the many benefits of oral fluid drug testing for child welfare and protection matters
To mark International Women’s Day, Louise Crush of Westgate Wealth Management looks at how financial planning can help bridge the gap
Casey Randall of AlphaBiolabs answers some of the most common questions regarding relationship DNA testing for court
Maria Scotland and Niamh Wilkie report from the Bar Council’s 2024 visit to the United Arab Emirates exploring practice development opportunities for the England and Wales family Bar
Marking Neurodiversity Week 2025, an anonymous barrister shares the revelations and emotions from a mid-career diagnosis with a view to encouraging others to find out more
David Wurtzel analyses the outcome of the 2024 silk competition and how it compares with previous years, revealing some striking trends and home truths for the profession
Save for some high-flyers and those who can become commercial arbitrators, it is generally a question of all or nothing but that does not mean moving from hero to zero, says Andrew Hillier
