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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.
Update from the Chair of the Bar
By Clement Cowley, Partner at The Penny Group
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How to build profile without compromising professional duties. By Naumaan Farooq, Co-Founder of Inked PR
Marie Law, Director of Toxicology at AlphaBiolabs, examines the role of cut-off levels, and the wider range of factors that must be considered when interpreting results for family court proceedings
Endometriosis Awareness North, a charity raising awareness of endometriosis and supporting those affected across the North of England, has received a £500 boost from AlphaBiolabs via the company’s Giving Back initiative
A decade of reviews and research has disrupted accepted thinking in the search for causality. Suicides following abuse have overtaken domestic homicides. Is the law keeping up? Professor Susan Edwards KC (Hon) examines recent cases and the obstacles to successful prosecution
The case against judge-only justice – and why efficiency is not enough. By Professor Leslie Thomas KC
Heritage as an anchor and a compass, finding our common humanity and embracing the power of the outsider – Melina Antoniadis’s lessons learnt
Seeing the full picture – Baljit Ubhey OBE outlines the CPS action plan to tackle violence against women and girls, offering insights directly relevant to courtroom practice
Lauren Fullerton examines the how, what and why of setting up a second chambers base
