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<title><![CDATA[ All UK VAT Groups can Breathe a Sigh of Relief ]]></title>
<description><![CDATA[ 
Melanie Hall QC summarises the recently released judgment from The European Court on VAT grouping


&#160;


Why did the Commission commence infraction proceedings against the UK?


&#160;


1. The Commission's case was that the UK had acted unlawfully by permitting dorman ]]></description>
<link>http://www.monckton.com/docs/library/VATGroupsSighOfRelief.pdf</link>
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<pubDate>2013-05-01</pubDate>
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<title><![CDATA[ Composite Supplies at Separate Rates: Colaingrove Ltd v HMRC ]]></title>
<description><![CDATA[ 
This case note was first published in De Voil Indirect Tax Intelligence.




&#160;




In the 1990's VAT practitioners learned that multiple elements of a supply could be taxed as one composite supply; all that was required was that the principal supply be for the bett ]]></description>
<link>http://www.monckton.com/docs/library/ColaingroveLtdvHMRC.pdf</link>
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<pubDate>2013-04-26</pubDate>
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<title><![CDATA[ National Grid Electricity Transmission plc v ABB Limited and others ]]></title>
<description><![CDATA[ 
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 of prosecution under the so-called French blocking statute, and therefore that disclosure orders shoul ]]></description>
<link>http://www.monckton.com/docs/library/NGETvABBandOthers.pdf</link>
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<pubDate>2013-04-16</pubDate>
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<title><![CDATA[ Legitimate Expectations Lose their Appeal ]]></title>
<description><![CDATA[ 
The Upper Tribunal has decided that the First-tier Tribunal has no legitimate expectation jurisdiction in a VAT appeal.
 ]]></description>
<link>http://www.monckton.com/docs/library/HMRCvAbdulNoor.pdf</link>
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<pubDate>2013-02-20</pubDate>
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<title><![CDATA[ Success for Iceland in Icesave case ]]></title>
<description><![CDATA[ 
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 EU.
 ]]></description>
<link>http://www.monckton.com/docs/library/ESAvIceland.pdf</link>
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<pubDate>2013-01-31</pubDate>
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<title><![CDATA[ X v Mid-Sussex Citizens Advice Bureau and Another [2012] UKSC 59 ]]></title>
<description><![CDATA[ 
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 Framework Directive on equal treatment in employment and occupation. Accordingly, X, a volunteer with  ]]></description>
<link>http://www.monckton.com/docs/library/XvMidSussexCAB.pdf</link>
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<pubDate>2013-01-11</pubDate>
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<title><![CDATA[ Advocate General endorses the UK’s VAT legislation on VAT grouping ]]></title>
<description><![CDATA[ 
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 principle.
 ]]></description>
<link>http://www.monckton.com/docs/library/ECvIrelandcasenote.pdf</link>
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<pubDate>2012-11-27</pubDate>
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<title><![CDATA[ The carrot and stick of sanctions ]]></title>
<description><![CDATA[ 
UN and EU sanctions are a cornerstone of international diplomacy, but what happens when individuals are wrongly targeted?
 ]]></description>
<link>http://www.monckton.com/docs/library/Thecarrotandstickofsanctions2012EM.pdf</link>
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<pubDate>2012-10-18</pubDate>
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<title><![CDATA[ Sub One v HMRC ]]></title>
<description><![CDATA[ 
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.


&#160;In a keenly awaited Decision, the Upper Tier Tribunal rejected a challenge made by more than 1,200 food outlets to the pre-Finance Act 2012 legislation which zero-rated hot takeaw ]]></description>
<link>http://www.monckton.com/docs/library/SUBONEvsHMRC.pdf</link>
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<pubDate>2012-10-10</pubDate>
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<title><![CDATA[ Case C-591/10 Littlewoods and Others vs Commissioners for Her Majesty’s Revenue and Customs ]]></title>
<description><![CDATA[ 


In Littlewoods and Others v Commissioners for Her Majesty's Revenue and Customs (Case C-591/10), the European Court of Justice ("ECJ") has decided that each Member State must set the conditions in which interest on overpaid tax must be paid, including the rate of interest, subject to the principles of effectiveness and equivale ]]></description>
<link>http://www.monckton.com/docs/library/LittlewoodsvHMRCSeptember2012.pdf</link>
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<pubDate>2012-09-13</pubDate>
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<title><![CDATA[ Specific Tax Regimes and European State Aid Rules:  The UK Aggregates Levy ]]></title>
<description><![CDATA[ 
Whether a specific tax regime is compatible with European state aid rules turns on the question of whether it is 'selective':&#160; does it favour certain undertakings or products over comparable undertakings or products, in a way that is not justified by the nature of scheme?&#160; That question can be difficult to answer in practice.&#160; Aft ]]></description>
<link>http://www.monckton.com/docs/library/CaseT21002LEJJuly2012.pdf</link>
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<pubDate>2012-08-10</pubDate>
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<title><![CDATA[ 2 Travel Group Plc v Cardiff City Transport Services Ltd ]]></title>
<description><![CDATA[ 
In this rare decision on the appropriate quantum of follow-on damages, the Competition Appeal Tribunal has also made the first award of exemplary damages in a UK competition law case. However, given that the Tribunal has accepted (and distinguished) the High Court judgment in Devenish (that the award of exemplary damages is excluded ]]></description>
<link>http://www.monckton.com/docs/library/2Travel.pdf</link>
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<pubDate>2012-07-17</pubDate>
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<title><![CDATA[ Two Into One Won't Go ]]></title>
<description><![CDATA[ 
The Government response to consultation on competition reform ("Growth, Competition and the Competition Regime") suffers from one "hidden" major flaw, which may be fatal to its objectives. The flaw is the lack of any proper accountability within the new Competition and Markets Authority (CMA) in respect of decision making (findings and remedial  ]]></description>
<link>http://www.monckton.com/docs/library/JASAPR2012.pdf</link>
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<pubDate>2012-04-10</pubDate>
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<title><![CDATA[ JBW Ltd v Ministry of Justice [2012] EWCA Civ 8 ]]></title>
<description><![CDATA[ 
In JBW Ltd v Ministry of Justice [2012] EWCA Civ 8 (16 January 2011) the Court of Appeal held that the procurement of bailiff services by the Ministry of Justice was a service concession and therefore fell outside the scope of the Public Contracts Regulations 2006 ("the Regulations").
 ]]></description>
<link>http://www.monckton.com/docs/library/JBWvMOJ_Feb2012.pdf</link>
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<pubDate>2012-02-20</pubDate>
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<item>
<title><![CDATA[ Public Law & Human Rights Update ]]></title>
<description><![CDATA[ 
2011 was an exciting year for Monckton Chambers' public law and human rights team. This newsletter brings together some of the wide ranging cases Members of Chambers have recently been involved in that may be of interest.
 ]]></description>
<link>http://www.monckton.com/docs/library/Public&HumanRightsUpdate2011.pdf</link>
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<pubDate>2012-02-06</pubDate>
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