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03 January 2008
Issue: 7302 / Categories: Legal News , Tax , Procedure & practice , Commercial
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Teacake tales

Taxation

UK tax authorities breached EU law when they refused to refund £3.5m of VAT paid incorrectly by Marks & Spencer (M&S) over 20 years, according to a preliminary opinion from advocate general Juliane Kokott. Marks & Spencer plc v Revenue and Custom Commissioners concerned the legality of the UK’s three-year limitation period for recovering incorrectly paid VAT. A final judgment is expected from the European Court of Justice this year, and if it follows the opinion, says Andrew Loan, assistant solicitor at Macfarlanes, it could open the floodgates to claims for repayment of VAT incorrectly paid between 1973 and 2005.

Issue: 7302 / Categories: Legal News , Tax , Procedure & practice , Commercial
printer mail-details

MOVERS & SHAKERS

Debevoise & Plimpton—Mary Lavelle

Debevoise & Plimpton—Mary Lavelle

Debevoise expands London secondaries team with addition of Mary Lavelle

Excello Law—Hestia Private Client

Excello Law—Hestia Private Client

Excello Law welcomes ex-Irwin Mitchell team to launch Hestia Private Client

Carpmaels & Ransford—Christopher Stothers

Carpmaels & Ransford—Christopher Stothers

Heavyweight patent litigator will bolster Carpmaels Ransford’s rapidly growing Litigation team as firm marks its 250th anniversary

NEWS
Lawyers have welcomed plans to create specialist rape and serious sex offences courtrooms at every Crown Court
The Supreme Court has settled a long-running dispute over part-time workers: unfavourable treatment need be a significant or effective cause, not the sole cause
Arbitration may be private, but its confidentiality is no impenetrable shield. Writing in NLJ this week, James Glaysher of Kingsley Napley examines when courts will permit arbitral material to surface in open litigation
A telecoms operator may be able to hold over under the Landlord and Tenant Act 1954, yet still be unable to secure a renewal: an outcome described as a legal ‘paradox’
The Financial Reporting Council’s revised Audit Enforcement Procedure will alter the balance of power in corporate investigations
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