*/
European Union – Freedom of establishment. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 49 of the Treaty on the Functioning of the European Union precluded legislation of a member state, such as that at issue in the main proceedings, which, in the context of the taxation of a group of companies, allowed a parent company, in the case of the acquisition of a holding in a resident company which became a member of such a group, to depreciate the goodwill up to a maximum of 50% of the purchase price of the holding, while such depreciation was prohibited in the case of the acquisition of a holding in a non-resident company.
European Union – Freedom of establishment. The Court of Justice of the European Union gave a preliminary ruling, deciding that art 49 of the Treaty on the Functioning of the European Union precluded legislation of a member state, such as that at issue in the main proceedings, which, in the context of the taxation of a group of companies, allowed a parent company, in the case of the acquisition of a holding in a resident company which became a member of such a group, to depreciate the goodwill up to a maximum of 50% of the purchase price of the holding, while such depreciation was prohibited in the case of the acquisition of a holding in a non-resident company.
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
Professor Dominic Regan and Seán Jones KC identify good value bottles across the price spectrum – from festive fizz to reliable reds
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
