*/
European Union – Taxation. The provisions of Eighth Council Directive (EEC) 79/1072 (the Eighth Directive), read together with arts 38, 171 and 195 of Council Directive (EC) 2006/112, as amended, should be interpreted as meaning that a taxable person established in one member state and who had made supplies of electricity to taxable dealers established in another member state had the right to rely on the Eighth Directive in the latter state in order to obtain a refund of input VAT. That right was not precluded merely by the designation of a tax representative who had been identified for VAT purposes in the latter state.
European Union – Taxation. The provisions of Eighth Council Directive (EEC) 79/1072 (the Eighth Directive), read together with arts 38, 171 and 195 of Council Directive (EC) 2006/112, as amended, should be interpreted as meaning that a taxable person established in one member state and who had made supplies of electricity to taxable dealers established in another member state had the right to rely on the Eighth Directive in the latter state in order to obtain a refund of input VAT. That right was not precluded merely by the designation of a tax representative who had been identified for VAT purposes in the latter state.
Chair of the Bar Sam Townend KC highlights some of the key achievements at the Bar Council this year
Louise Crush of Westgate Wealth Management highlights some of the ways you can cut your IHT bill
Rachel Davenport breaks down everything you need to know about AlphaBiolabs’ industry-leading laboratory testing services for legal matters
By Louise Crush of Westgate Wealth Management sets out the key steps to your dream property
A centre of excellence for youth justice, the Youth Justice Legal Centre provides specialist training, an advice line and a membership programme
By Kem Kemal of Henry Dannell
Mark Neale, Director General of the Bar Standards Board, offers an update on the Equality Rules consultation
Joanna Hardy-Susskind speaks to those walking away from the criminal Bar
Imposing a professional obligation to act in a way that advances equality, diversity and inclusion is the wrong way to achieve this ambition, says Nick Vineall KC
Tom Cosgrove KC looks at the government’s radical planning reform and the opportunities and challenges ahead for practitioners
By Ashley Friday of AlphaBiolabs