To read the article published by Oxford Human Rights Hub please click here.
The Appellant was represented by Ian Wise QC and Stephen Broach, instructed by Mitchell Woolf of Scott-Moncrieff and Associates.
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Edenred – a deceptively narrow decision but with wide reaching consequences
Please click here to read the article Edenred – a deceptively narrow decision but with wide reaching consequences
This article was first published on Thomson Reuters.
Varying the terms of public contracts — what are the rules?
Public Law analysis: What impact will the ruling by the Supreme Court on Edenred v HM Treasury have on public outsourcing contracts? Philip Moser QC, a barrister at Monckton Chambers, advises this will now be the leading judgment on material variation in public procurement and will no doubt inform challenges on contract review clauses.
Please click here to read the article Varying the terms of public contracts — what are the rules
This article was first published on Lexis®PSL Public Law analysis on 9 July 2015. Click for a free trial of Lexis®PSL.
OC client Tesla settles with Ecotricity out of court in electric charger row
To read the full article from The Lawyer please click here.
Choice of English courts for competition damages claims
An article considering how the parties’ choice of court when bringing a claim for competition damages can have a decisive influence on the outcome of a case.
As every experienced litigator knows, the parties’ choice of court can have a decisive influence on the outcome of a case. This article examines the potential for clashes between competent courts for competition law damages claims and the risk of spawning multiple sets of proceedings with irreconcilable judgments. For competition law damages claims, a claimant currently has a choice of two courts in England and Wales (the Chancery Division of the High Court or the Commercial Court) and, from 1 October 2015 onwards, will also be able to start proceedings in the Competition Appeal Tribunal (CAT). The precise choice of court will depend on a number of strategic and practical considerations, including the type and degree of judicial or economic expertise required.
Please click here to view the full Choice of English courts for competition damages claims article.
This article was first published by Practical Law.
Single/Multiple Supplies – Definition for VAT Treatment
Raymond Hill’s article in the Bloomberg BNA Viewpoint series examines the Court of Justice’s line of case law on single/multiple supplies following on from the Tellmer decision—and particularly the recent judgment in Wojskowa.
Please click to view the full Single Multiple Supplies Definition for VAT Treatment article.
Cathay Pacific tells EU court that Hong Kong rules prompted coordination on cargo fees
No change–Skandia and the VAT grouping rules
Tax analysis: The Court of Justice of the European Union (CJEU) has held in Skandia that services provided by a US company headquarters to its Swedish branch were supplies for VAT purposes. The judgment concerned the Swedish VAT grouping rules and the result is a VAT fiction with real financial consequences, according to Tarlochan Lall, a tax lawyer and barrister at Monckton Chambers, and difficult to decode. Here, he considers whether there is inconsistency in HMRC’s conclusion that, although no change is required in UK law, Skandia will have an impact on certain businesses.
Please click to view the full Skandia and the VAT grouping rules article.
This article was first published on Lexis®PSL Tax on 9 April 2015.
Viewpoint – Caveat Emptor!
In an article for Bloomberg BNA Viewpoint, Frank Mitchell examines the extent to which a purchaser of goods and services is required to investigate the bona fides of its supplier and its supplier’s suppliers.
Please click to download the full Caveat Emptor! article.
The Consequences of Unlawful State Aid
The European Commission is hunting down unlawful state aid in the tax field. George Peretz QC explores the consequences for taxpayers.
The European Commission’s recent announcements of state aid investigations into tax rulings by a number of member states (including Ireland’s treatment of Apple and Luxembourg’s treatment of Fiat) should have reminded tax lawyers that the EU’s state aid rules have important tax implications.
This article explores the consequences of the application of the state aid rules. But, for the benefit of those who would appreciate a reminder of the basic principles, it may be useful to recap briefly on when the state aid rules apply in the tax field.
Please click to view The consequences of unlawful state aid article.
This article was first published in the Tax Journal.