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Philip Woolfe's Library

A matter of timing: R (on the application of BMW AG) and others v HMRC

The arrangements affected by the result of the BMW case are various, but in each case the cashflow benefit arises in the same way.  Company A makes supplies to Company B. Company A must account for output tax on the ...

Conde Nast and Fleming

The judgment of the House of Lords in Fleming and Condé Nast1 is the latest instalment of the litigation stemming from the introduction of the three-year caps in 1996 and 1997.  The issue for the House was how to deal ...

JP Morgan Fleming Claverhouse Investment Trust plc v Commissioners of HM Revenue and Customs

The appellants in the main proceedings were JP Morgan Fleming Claverhouse Investment Trust plc, an ITC managed externally by JP Morgan Fleming Asset Management (UK) Limited ("the Managers"), and the Association of Investment ...

Opening the Floodgates?

The appellants in the main proceedings were JP Morgan Fleming Claverhouse Investment Trust plc, an ITC managed externally by JP Morgan Fleming Asset Management (UK) Limited ("the Managers"), and the Association of Investment ...

Just Fabulous (UK) Ltd v HM Revenue and Customs [2007] EWHC 521 (Admin)

Just Fabulous (UK) Ltd v HM Revenue and Customs was one of three cases which were not consolidated but were effectively heard together by the Administrative Court (Burton J), each relating to the powers of HM Revenue and Customs ...

Banca Popolare di Cremona

Banca Popolare is a case which is more significant for what the ECJ did not say than for what it did. The Court declined to address the issue on which 15 Member States addressed it in oral submissions, namely whether the Community ...

Costs in the CAT: an Update

The Competition Appeal Tribunal ("CAT") is a specialist tribunal and is developing specialist costs principles to match. The CAT's costs decisions reflect both public interest considerations particular to the statutory schemes it ...