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European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling, deciding that art 55 of Council Directive (EC) 2006/112 (on the common system of value added tax), in the version in force until 1 January 2010, should be interpreted as not applying where the recipient of the supplies of services had been identified for VAT purposes both in the member state in which the services had physically been carried out and in another member state, and later only in the other member state, and the tangible movable property to which those services related had been dispatched or transported out of the member state in which the services had been physically carried out not following the supplies of services but following the later sale of the goods.
European Union – Value added tax. The Court of Justice of the European Union made a preliminary ruling, deciding that art 55 of Council Directive (EC) 2006/112 (on the common system of value added tax), in the version in force until 1 January 2010, should be interpreted as not applying where the recipient of the supplies of services had been identified for VAT purposes both in the member state in which the services had physically been carried out and in another member state, and later only in the other member state, and the tangible movable property to which those services related had been dispatched or transported out of the member state in which the services had been physically carried out not following the supplies of services but following the later sale of the goods.
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
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
For one night only at Middle Temple Hall (Sunday 26 July 2026) – Abigail Bright introduces the famed annual fundraising theatrical event. This year, Martin Shaw and Jason Watkins perform John Mortimer’s The Dock Brief, a mixture of farce and pathos and all in support of the work of the Kalisher Trust in its 30th year
