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European Union – Freedom of establishment. The Court of Justice of the European Union gave a preliminary ruling deciding, among other things, that art 49 of the Treaty on the Functioning of the European Union should be interpreted as not precluding a member state's tax regime, such as that at issue in the main proceedings, under which, in the event of transfer by a resident company to a non-resident company within the same group of a permanent establishment situated in another member state, the losses previously deducted in respect of the establishment transferred were reincorporated into the taxable profit of the transferring company where, under a double taxation convention, the income of such a permanent establishment was exempt from tax in the member state in which the company to which that establishment belonged had its seat.
European Union – Freedom of establishment. The Court of Justice of the European Union gave a preliminary ruling deciding, among other things, that art 49 of the Treaty on the Functioning of the European Union should be interpreted as not precluding a member state's tax regime, such as that at issue in the main proceedings, under which, in the event of transfer by a resident company to a non-resident company within the same group of a permanent establishment situated in another member state, the losses previously deducted in respect of the establishment transferred were reincorporated into the taxable profit of the transferring company where, under a double taxation convention, the income of such a permanent establishment was exempt from tax in the member state in which the company to which that establishment belonged had its seat.
The Bar Council is ready to support a turn to the efficiencies that will make a difference
By Louise Crush of Westgate Wealth Management
Marie Law, Director of Toxicology at AlphaBiolabs, examines the latest ONS data on drug misuse and its implications for toxicology testing in family law cases
An interview with Rob Wagg, CEO of New Park Court Chambers
What meaningful steps can you take in 2026 to advance your legal career? asks Thomas Cowan of St Pauls Chambers
Marie Law, Director of Toxicology at AlphaBiolabs, explains why drugs may appear in test results, despite the donor denying use of them
Ever wondered what a pupillage is like at the CPS? This Q and A provides an insight into the training, experience and next steps
The appointments of 96 new King’s Counsel (also known as silk) are announced today
Ready for the new way to do tax returns? David Southern KC continues his series explaining the impact on barristers. In part 2, a worked example shows the specific practicalities of adapting to the new system
Resolution of the criminal justice crisis does not lie in reheating old ideas that have been roundly rejected before, say Ed Vickers KC, Faras Baloch and Katie Bacon
With pupillage application season under way, Laura Wright reflects on her route to ‘tech barrister’ and offers advice for those aiming at a career at the Bar
