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Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) ruled on the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) that had decided, among other things, that the provision by Associated Newspapers Ltd (ANL) free of charge to its customers as part of a business promotion campaign of vouchers redeemable at certain high street retailers was not to be treated, by art 3 of the Value Added Tax (Supply of Services) Order 1993, SI 1993/1507, as a supply of services in the course or furtherance of ANL's business, and was accordingly not subject to a liability to account for output VAT in that respect.
Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) ruled on the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) that had decided, among other things, that the provision by Associated Newspapers Ltd (ANL) free of charge to its customers as part of a business promotion campaign of vouchers redeemable at certain high street retailers was not to be treated, by art 3 of the Value Added Tax (Supply of Services) Order 1993, SI 1993/1507, as a supply of services in the course or furtherance of ANL's business, and was accordingly not subject to a liability to account for output VAT in that respect.
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
