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Value added tax – Supply of goods and services. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) to the effect that Vodafone Group Services Ltd could amend a previous claim for repayment of overpaid output tax, in respect of which an appeal was pending, so that it encompassed subsequent claims on different grounds, limited to the same amount as the previous claim. The tribunal held that, in the present case, the later claims had not been subsumed within the previous claim, as claimed by Vodafone.
Value added tax – Supply of goods and services. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) to the effect that Vodafone Group Services Ltd could amend a previous claim for repayment of overpaid output tax, in respect of which an appeal was pending, so that it encompassed subsequent claims on different grounds, limited to the same amount as the previous claim. The tribunal held that, in the present case, the later claims had not been subsumed within the previous claim, as claimed by Vodafone.
The Bar Council will press for investment in justice at party conferences, the Chancellor’s Budget and Spending Review
Equip yourself for your new career at the Bar
Louise Crush of Westgate Wealth explores some key steps to take when starting out as a barrister in order to secure your financial future
Millicent Wild of 5 Essex Chambers describes her pupillage experience
Drug, alcohol and DNA testing laboratory AlphaBiolabs has made a £500 donation to Juno Women’s Aid in Nottingham as part of its Giving Back campaign
Casedo explains how to hit the ground running on your next case with a four-step plan to transform the way you work
If you are in/about to start pupillage, you will soon be facing the pupillage stage assessment in professional ethics. Jane Hutton and Patrick Ryan outline exam format and tactics
In a two-part opinion series, James Onalaja considers the International Criminal Court Prosecutor’s requests for arrest warrants in the controversial Israel-Palestine situation
To mark the fifth anniversary of the Bar Standards Board’s Race Equality Taskforce, Dee Sekar reflects on key milestones, the role of regulation in race equality, and calls for views on the upcoming equality rules consultation
Daniel Barnett serves up a host of summer shows
Britain needs to get over its shameful denial of racism, call it what it is and start to effectively deal with the problem, says Vithyah Chelvam
