VAT

12 February 2016

Issue: 7686 / Categories: Case law , Law digest , In Court

Finance and Business Training Ltd v Revenue and Customs Commissioners [2016] EWCA Civ 7, [2016] All ER (D) 136 (Jan)

The Court of Appeal dismissed the appellant taxpayer’s appeal against the decision of the Upper Tribunal (Tax and Chancery Chamber) upholding the decision of the First-tier Tribunal (Tax Chamber) that it was not an “eligible body” for the purposes of Note (1)(b) of Group 6 in Sch 9 to the Value Added Tax Act 1994. Even though it was supplying educational services, the taxpayer failed to meet the EU law-compliant supplier condition for the education exemption.

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MOVERS & SHAKERS

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Pillsbury—Peter O’Hare

Partner hire bolstersprivate capital and global aviation finance offering

Morae—Carla Mendy

Digital and business solutions firm appoints chief operating officer

Twenty Essex—Clementine Makower & Stephen Du

Set welcomes two experienced juniors as new tenants

NEWS

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The High Court’s decision in Mazur v Charles Russell Speechlys has thrown the careers of experienced CILEX litigators into jeopardy, warns Fred Philpott of Gough Square Chambers in NLJ this week

NLJ this week: Jury trial & a constitutional illusion

Sir Brian Leveson’s claim that there is ‘no right to jury trial’ erects a constitutional straw man, argues Professor Graham Zellick KC in NLJ this week. He argues that Leveson dismantles a position almost no-one truly holds, and thereby obscures the deeper issue: the jury’s place within the UK’s constitutional tradition

NLJ this week: The rise—and risks—of going private

Why have private prosecutions surged despite limited data? Niall Hearty of Rahman Ravelli explores their rise in this week's NLJ

NLJ this week: Human rights disputes push courts to redefine their role

The public law team at Herbert Smith Freehills Kramer surveys significant recent human rights and judicial review rulings in this week's NLJ

NLJ this week: Debarment orders—shortcut or minefield?

In this week's NLJ, Mary Young of Kingsley Napley examines how debarring orders, while attractive to claimants seeking swift resolution, can complicate trials—most notably in fraud cases requiring ‘particularly cogent’ proof

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VAT

MOVERS & SHAKERS

Pillsbury—Peter O’Hare

Morae—Carla Mendy

Twenty Essex—Clementine Makower & Stephen Du