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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
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MOVERS & SHAKERS

Keystone Law—Milena Szuniewicz-Wenzel & Ian Hopkinson

Keystone Law—Milena Szuniewicz-Wenzel & Ian Hopkinson

International arbitration team strengthened by double partner hire

Coodes Solicitors—Pam Johns, Rachel Pearce & Bradley Kaine

Coodes Solicitors—Pam Johns, Rachel Pearce & Bradley Kaine

Firm celebrates trio holding senior regional law society and junior lawyers division roles

Michelman Robinson—Sukhi Kaler

Michelman Robinson—Sukhi Kaler

Partner joins commercial and business litigation team in London

NEWS
The Legal Action Group (LAG)—the UK charity dedicated to advancing access to justice—has unveiled its calendar of training courses, seminars and conferences designed to support lawyers, advisers and other legal professionals in tackling key areas of public interest law
As the drip-feed of Epstein disclosures fuels ‘collateral damage’, the rush to cry misconduct in public office may be premature. Writing in NLJ this week, David Locke of Hill Dickinson warns that the offence is no catch-all for political embarrassment. It demands a ‘grave departure’ from proper standards, an ‘abuse of the public’s trust’ and conduct ‘sufficiently serious to warrant criminal punishment’
Employment law is shifting at the margins. In his latest Employment Law Brief for NLJ this week, Ian Smith of Norwich Law School examines a Court of Appeal ruling confirming that volunteers are not a special legal species and may qualify as ‘workers’
Criminal juries may be convicting—or acquitting—on a misunderstanding. Writing in NLJ this week Paul McKeown, Adrian Keane and Sally Stares of The City Law School and LSE report troubling survey findings on the meaning of ‘sure’
The Serious Fraud Office (SFO) has narrowly preserved a key weapon in its anti-corruption arsenal. In this week's NLJ, Jonathan Fisher KC of Red Lion Chambers examines Guralp Systems Ltd v SFO, in which the High Court ruled that a deferred prosecution agreement (DPA) remained in force despite the company’s failure to disgorge £2m by the stated deadline
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