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Value added tax – Bad debt relief. BT's application for bad debt relief for the period 1 January 1978 to 31 March 1989 had been refused by the Revenue and Customs Commissioners. The Upper Tribunal (Tax and Chancery Chamber) had answered a number of preliminary issues, concluding that the claim to enforce its EU law right to bad debt relief had not been time-barred as s 39(5) of the Finance Act 1997 fell to be disapplied or construed in a way so as not to affect the exercise of the taxpayer's EU rights, which would otherwise have been time barred by that section. The Revenue appealed and the taxpayer cross-appealed. The Court of Appeal, Civil Division, allowed the appeal in part, finding that the enactment of s 39(5) was not one that had infringed the taxpayer's directly enforceable EU rights to claim bad debt VAT relief in respect of its supplies made prior to 31 March 1989, so had not fallen to be disapplied. The taxpayer's cross-appeal was dismissed as the tribunal had been correct to find that s 80 of the Value Added Tax Act 1994 had had no relevance.
Value added tax – Bad debt relief. BT's application for bad debt relief for the period 1 January 1978 to 31 March 1989 had been refused by the Revenue and Customs Commissioners. The Upper Tribunal (Tax and Chancery Chamber) had answered a number of preliminary issues, concluding that the claim to enforce its EU law right to bad debt relief had not been time-barred as s 39(5) of the Finance Act 1997 fell to be disapplied or construed in a way so as not to affect the exercise of the taxpayer's EU rights, which would otherwise have been time barred by that section. The Revenue appealed and the taxpayer cross-appealed. The Court of Appeal, Civil Division, allowed the appeal in part, finding that the enactment of s 39(5) was not one that had infringed the taxpayer's directly enforceable EU rights to claim bad debt VAT relief in respect of its supplies made prior to 31 March 1989, so had not fallen to be disapplied. The taxpayer's cross-appeal was dismissed as the tribunal had been correct to find that s 80 of the Value Added Tax Act 1994 had had no relevance.
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
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
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
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
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