*/
Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) upheld the decision of the First-tier Tribunal (Tax Chamber) (the FTT) that the supply of services by the taxpayer company to its insurance company subscribers was standard-rated and not exempt; and that the relevant supplies were exempt under art 135.1(a) of Council Directive (EC) 2006/112 (the Directive). The tribunal took the view that, given the services usually provided by a broker, the FTT had been entitled to conclude that the services that the taxpayer had been providing had not been the services of a broker or agent. Accordingly, those services had not been exempt either under the Directive or under the Value Added Tax Act 1994.
Value added tax – Exemptions. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) upheld the decision of the First-tier Tribunal (Tax Chamber) (the FTT) that the supply of services by the taxpayer company to its insurance company subscribers was standard-rated and not exempt; and that the relevant supplies were exempt under art 135.1(a) of Council Directive (EC) 2006/112 (the Directive). The tribunal took the view that, given the services usually provided by a broker, the FTT had been entitled to conclude that the services that the taxpayer had been providing had not been the services of a broker or agent. Accordingly, those services had not been exempt either under the Directive or under the Value Added Tax Act 1994.
The Bar Council will press for investment in justice at party conferences, the Chancellor’s Budget and Spending Review
Equip yourself for your new career at the Bar
Louise Crush of Westgate Wealth explores some key steps to take when starting out as a barrister in order to secure your financial future
Millicent Wild of 5 Essex Chambers describes her pupillage experience
Drug, alcohol and DNA testing laboratory AlphaBiolabs has made a £500 donation to Juno Women’s Aid in Nottingham as part of its Giving Back campaign
Casedo explains how to hit the ground running on your next case with a four-step plan to transform the way you work
If you are in/about to start pupillage, you will soon be facing the pupillage stage assessment in professional ethics. Jane Hutton and Patrick Ryan outline exam format and tactics
In a two-part opinion series, James Onalaja considers the International Criminal Court Prosecutor’s requests for arrest warrants in the controversial Israel-Palestine situation
Daniel Barnett serves up a host of summer shows
Britain needs to get over its shameful denial of racism, call it what it is and start to effectively deal with the problem, says Vithyah Chelvam
An epic failure of public policy has filled our crumbling prisons to capacity, says Lord Ken Macdonald KC. How did we get here, and what might reform look like?
