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European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding that the making available of a stadium to a football club constituted a supply of services rather than a letting of immovable property within the meaning of art 13B(b) of the Sixth Directive where, amongst other things, the owner permanently controlled the access to the sporting facilities and 80% of the charge payable represented services of management, maintenance and cleaning.
European Union – Value added tax. The Court of Justice of the European Union gave a preliminary ruling, deciding that the making available of a stadium to a football club constituted a supply of services rather than a letting of immovable property within the meaning of art 13B(b) of the Sixth Directive where, amongst other things, the owner permanently controlled the access to the sporting facilities and 80% of the charge payable represented services of management, maintenance and cleaning.
Update from the Chair of the Bar
By David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Clement Cowley, Partner at The Penny Group, discusses the upcoming changes to pensions and Inheritance Tax and the potential impact on your financial future
Save the Children UK is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
The Chief Legal Officer to the Metropolitan Police, barrister Brett Welch, tells Anthony Inglese CB about his mission and the work to turn the Met around
Barrister apprenticeships – shortly to provide the fourth pathway to the Bar – are an ideal opportunity to support local talent and ‘grow your own’, say Tim Coulson and Dr Jane Dennehy
Born from a grievance, their research project grew into a book and is now challenging the status quo. Emma Price and Emma-Louise Fenelon reveal the key findings – and the critical next steps
Grok around and find out – or not? Mariya Peykova investigates the nudification scandal, what the law has to say about sexually explicit deepfakes, and whether stronger regulation is needed
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts