Merricks v Mastercard [2019] EWCA Civ 674: collective proceedings in competition law revitalised by the Court of Appeal

16 Apr 2019 | by Jack Williams

On 16 April 2019, the Court of Appeal allowed Mr Merrick’s appeal from the Competition Appeal Tribunal’s (“CAT”) refusal to grant a collective proceedings order (“CPO”). The CAT’s order is, accordingly, set aside and the application for certification is remitted to the CAT for a re-hearing. Given the infancy of the collective actions regime, the […]

Case note: SAE Education Ltd v Commissioners for Her Majesty’s Revenue and Customs

20 Mar 2019 | by Elizabeth Kelsey

The Supreme Court’s judgment in SAE represents the end of a story that can be traced back to at least 2001, and the decision of Burton J in Customs and Excise Comrs v School of Finance and Management London Ltd [2001] STC1960 (‘SFM’). That case, like SAE, concerned whether a body making supplies of higher […]

The Wellcome Trust Ltd v HMRC

28 Jan 2019 | by Harry Gillow

In the recent case of The Wellcome Trust Ltd v HMRC [2018] UKFTT 599 the First-tier Tribunal (“FTT”) considered the interpretation of “a taxable person acting as such” in Article 44 of the Principle VAT Directive (“PVD”). Please click here to read the full case note. The comments made in this case note are wholly […]

Input Tax Under Post Brexit Postponed Accounting

15 Nov 2018 | by Tarlochan Lall

There is some uncertainty is over the mechanism for input tax recovery on EU and non-EU imports of goods following Brexit. Although a welcome relaxation that VAT will not have to be paid at borders on EU and non-EU imports has been announced, how input tax recovery will work remains to be clarified. Please click […]

Zipvit v HMRC [2018] EWCA 1515

12 Sep 2018 | by George Peretz QC

It is often easy to get VAT law wrong. Both parties to a transaction, each registered for VAT, take good advice and consider that a supply made for both sides’ business purposes is exempt. No VAT is charged or accounted for and no VAT invoice is issued. But, a year or two later, a court […]

Note on (1) Lancashire Care NHS Foundation Trust and (2) Blackpool Teaching Hospitals NHS Foundation Trust v Lancashire County Council

05 Jul 2018 | by Brendan McGurk

This case concerned the procurement by the Defendant of a public contract relating to the provision of Public Health Nursing Services for persons aged 0-19 in Lancashire. The Claimants were the incumbent providers. On the procurement (which was conducted under the light touch procedure and which therefore was required to comply with Regulations 74-76 of […]

The right to deduct in Luxembourg – (VAT) world domination continues

02 Jul 2018 | by Andrew Macnab

Case C-159/17, Întreprinderea Individuală Dobre M. Marius, ECLI:EU:C:2018:161 (judgment of 7 March 2018) Case C-533/16, Volkswagen AG, ECLI:EU:C:2018:204 (judgment of 21 March 2018) Case C-8/17, Biosafe v Flexipiso, ECLI:EU:C:2018:249 (judgment of 12 April 2018) Case C‑81/17,  Zabrus Siret SRL, ECLI:EU:C:2018:283 (judgment of 26 April 2018) The Court of Justice (CJEU) has released four recent judgments concerning […]

Flynn and Pfizer v Competition and Markets Authority [2018] CAT 11: the test for excessive pricing

14 Jun 2018 | by Jack Williams

The Competition Appeal Tribunal (‘the Tribunal’) handed down its judgment in Flynn and Pfizer v CMA [2018] CAT 11 on 7 June 2018. The Tribunal has set aside parts of the Competition and Markets Authority’s (‘CMA’) decision imposing combined fines on the pharmaceutical companies, Pfizer and Flynn, of approximately £90 million for charging (allegedly) unfairly […]

Two wrongs don’t make a right or Public law orthodoxy rules again

31 May 2018 | by Imogen Proud

Overview On 16 May 2018, the Supreme Court handed down judgement in an appeal concerning the way in which the Office of Fair Trading (the “OFT”) conducted settlement negotiations under its so-called “Early Resolution Process” (“ER Process”) with parties subject to its tobacco investigation. It held that a mistake made to the benefit of one […]