RESOURCES

Our Library has been divided into case notes, articles, conference papers and podcasts.  Under each of these headers the relevant information has been subdivided into their areas of law.  All publications in the library are listed in reverse chronological order. 

Please click on one of the left hand links to explore our library.

All UK VAT Groups can Breathe a Sigh of Relief
1 May 2013
Author(s): Melanie Hall QC

Melanie Hall QC summarises the recently released judgment from The European Court on VAT grouping   Why did the Commission commence infraction proceedings against the ...

Composite Supplies at Separate Rates: Colaingrove Ltd v HMRC
26 April 2013
Author(s): Frank Mitchell

This case note was first published in De Voil Indirect Tax Intelligence.   In the 1990's VAT practitioners learned that multiple elements of a supply could ...

National Grid Electricity Transmission plc v ABB Limited and others
16 April 2013
Author(s): Michael Armitage
Member(s) of Chambers involved in this case: Jon Turner QC, Daniel Beard QC, Laura Elizabeth John, Michael Armitage

In the latest ruling in the ongoing follow-on damages action by National Grid against members of an international gas-insulated switchgear cartel, Roth J has ruled that the French defendants are not subject to a real risk ...

Legitimate Expectations Lose their Appeal
20 February 2013
Author(s): Peter Mantle
Member(s) of Chambers involved in this case: Peter Mantle

The Upper Tribunal has decided that the First-tier Tribunal has no legitimate expectation jurisdiction in a VAT ...

Success for Iceland in Icesave case
31 January 2013
Member(s) of Chambers involved in this case: Tim Ward QC

The EFTA Court has rejected an infringement claim against Iceland arising from the crash of the Icesave bank. The case has important implications for banking regulation in the ...

X v Mid-Sussex Citizens Advice Bureau and Another [2012] UKSC 59
11 January 2013
Member(s) of Chambers involved in this case: Kassie Smith QC

The Supreme Court has recently upheld earlier rulings of the Employment Appeal Tribunal and the Court of Appeal that voluntary work does not fall within the concept of an "occupation" in Article 3(1)(a) of the EU ...

Advocate General endorses the UK’s VAT legislation on VAT grouping
27 November 2012
Author(s): Melanie Hall QC
Member(s) of Chambers involved in this case: Melanie Hall QC

Advocate General Jaaskinen released his opinion today in Case C-85/11 EC v Ireland. He has concluded that the practice of permitting non-taxable persons to be members of a VAT Group does not infringe the Principal VAT Directive or any EU ...

Merchant International Company Ltd v Natsionalna Aktsionerna Kompaniia Naftogaz
25 October 2012
Member(s) of Chambers involved in this case: Robert Palmer, Drew Holiner

  The Supreme Court has refused permission to appeal against the decision of the Court of Appeal to dismiss the appeal by Naftogaz, the Ukrainian state owned energy company against a decision of the Commercial Court which will allow ...

The carrot and stick of sanctions
18 October 2012
Author(s): Eric Metcalfe
Member(s) of Chambers involved in this case: Eric Metcalfe

UN and EU sanctions are a cornerstone of international diplomacy, but what happens when individuals are wrongly ...

Sub One v HMRC ~ Fiscal Neutrality – The Broader Implications of Sub One
10 October 2012
Author(s): Frank Mitchell
Member(s) of Chambers involved in this case: Melanie Hall QC, Ewan West

The Decision of the Upper Tier Tribunal in Sub One is meatier than the sandwich which inspired it and, depending upon your tastes, is just as satisfying.  In a keenly awaited Decision, the Upper Tier Tribunal rejected a challenge ...