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European Union – Value added tax. The Court of Justice of the European Union ruled that point (c) of the third sub-paragraph of art 17(5) of Sixth Council Directive (EEC) 77/388 should be interpreted as not precluding a member state, in circumstances such as those in the main proceedings, from requiring a bank, which carried out leasing activities, amongst other things, to include in the numerator and denominator of the fraction used to determine a single deductible proportion for all of its mixed use goods and services just the part of the rental payments made by customers as part of their leasing agreements that corresponded to interest, where that use of the goods and services was primarily caused by the financing and management of those contracts, that being a matter for the national court to ascertain.
European Union – Value added tax. The Court of Justice of the European Union ruled that point (c) of the third sub-paragraph of art 17(5) of Sixth Council Directive (EEC) 77/388 should be interpreted as not precluding a member state, in circumstances such as those in the main proceedings, from requiring a bank, which carried out leasing activities, amongst other things, to include in the numerator and denominator of the fraction used to determine a single deductible proportion for all of its mixed use goods and services just the part of the rental payments made by customers as part of their leasing agreements that corresponded to interest, where that use of the goods and services was primarily caused by the financing and management of those contracts, that being a matter for the national court to ascertain.
Barbara Mills KC, the new Chair of the Bar, outlines some key themes and priorities
A family lawyer has won a £500 donation for her preferred charity, an education centre for women from disadvantaged backgrounds, thanks to drug, alcohol and DNA testing laboratory AlphaBiolabs’ Giving Back campaign
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
Barbara Mills KC wants to raise the profile of the family Bar. She also wants to improve wellbeing and enhance equality, diversity and inclusion in the profession. She talks to Joshua Rozenberg KC (hon) about her plans for the year ahead
Professor Dominic Regan and Seán Jones KC identify good value bottles across the price spectrum – from festive fizz to reliable reds
Reviews by Daniel Barnett
Governments who play fast and loose with the law get into real trouble, says the new Attorney General. The Rt Hon Lord Hermer KC talks to Anthony Inglese CB about what drew this boy from Cardiff to the Bar, bringing the barrister ethos to the front bench, and how he will be measuring success
Mark Neale, Director General of the Bar Standards Board, offers an update on the Equality Rules consultation
