Direct Tax Cases and Halifax: a Help or a Hindrance?

Article first published in The Tax Journal, 21 May 2007

As an advocate I subscribe to the view that anything that hinders my opponent must help my client and vice versa.  Classifying propositions of law as a help or a hindrance is therefore typically my first port of call.  What then of the current vogue for relying upon the propositions of law to be derived from ECJ judgments.

VAT Tribunals: The European Dimension

Article first published in The Tax Journal, 5 March 2007

When I started to think about this article, I expected to be able to comment on how long it had taken for any party to an appeal to the Tribunal to rely on EC law.  I would not have been right. It is certainly true that early VAT decisions of the Tribunal, and of the Courts on appeal, approached the interpretation and application of the legislation as a

Shared Market Power and Consumer Detriment: the United Kingdom Solution through Market Inquiries and Comprehensive Remedies

First Published in Euromoney Competition & Antitrust Review 2007, pages 20 – 21

After many years of debate and dithering the United Kingdom took the bold decision after the election of the Labour Government in 1997, that it was time to align its competitive laws, at least in substantive terms, with those of the EC.

A Good Friday

Article first published in Legal Week, 15 February 2007

There should have been gasps of relief in boardrooms across the country last Friday.  Was it confidence, insouciance or ignorance that led to the deafening silence?  Last year the High Court decided that the price of data concerning horse races could only be set at cost of production plus a reasonable margin.

Unjust Enrichment

Article first published in The Tax Journal, 29 January 2007

Has there been a sea-change?  In HMRC v Baines & Ernst the Court of Appeal had one of its first opportunities to consider the VAT unjust enrichment defence.  The Court told HMRC that it had adduced no evidence to prove ‘passing on’.  An experienced VAT Tribunal and the High Court had both concluded that the unjust enrichment defence had been proved by HMRC,

No Competition ~ Do Healthcare Providers Need to Worry?

Article first published in the February 2007 edition of Healthinvestor,

Breaching competition law can cost businesses dear.  Those found to have infringed the competition rules may find themselves on the receiving end of hefty fines (up to 10 per cent of their worldwide turnover) as well as being exposed to damages claims in the courts.