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,

Article first published in the February 2007 edition of Healthinvestor, www.healthinvestor.co.uk

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.