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European Union – Taxation. The Court of Justice of the European Union held that art 2(4)(b) of Council Directive (EC) 2003/96 had to be interpreted as meaning that the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product to produce chemical fertilisers did not constitute 'dual use' of that energy product within the meaning of that provision. However, the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product for the purposes of the same production process did constitute such 'dual use', if it was established that the sugar production process could not be completed without using the carbon dioxide generated by the combustion of coal.
European Union – Taxation. The Court of Justice of the European Union held that art 2(4)(b) of Council Directive (EC) 2003/96 had to be interpreted as meaning that the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product to produce chemical fertilisers did not constitute 'dual use' of that energy product within the meaning of that provision. However, the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product for the purposes of the same production process did constitute such 'dual use', if it was established that the sugar production process could not be completed without using the carbon dioxide generated by the combustion of coal.
The age of criminal responsibility, extreme weather and conflict resolution – plus, new protocol for reporting bullying at 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
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
Solicitor General Ellie Reeves KC MP discusses her decade as a trade union and employment law barrister, the demands of life as a Law Officer and the number one priority shaping her work. Interview by Anthony Inglese CB
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
Why every major sporting event needs an anti-corruption policy. By Louis Weston
At least not that way, says Richard Paige
