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European Union – Taxation. The Court of Justice of the European Union held that that the compatibility with EU law of national rules, under which a company resident in a member state could not set off corporation tax paid in another member state or in a third state by capital companies distributing dividends, had to be assessed in the light of arts 63 and 65 of the Treaty on the Functioning of the European Union. Further, the Court determined the circumstances in which art 63 of the Treaty did not preclude application of the exemption method to dividends when the imputation method was applied.
European Union – Taxation. The Court of Justice of the European Union held that that the compatibility with EU law of national rules, under which a company resident in a member state could not set off corporation tax paid in another member state or in a third state by capital companies distributing dividends, had to be assessed in the light of arts 63 and 65 of the Treaty on the Functioning of the European Union. Further, the Court determined the circumstances in which art 63 of the Treaty did not preclude application of the exemption method to dividends when the imputation method was applied.
Barbara Mills KC, the new Chair of the Bar, outlines some key themes and priorities
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
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
