Commercial purpose: a new standard in EU law? (Tax Journal) Kelly Stricklin-Coutinho

Articles

Commercial purpose: a new standard in EU law? (Tax Journal) Kelly Stricklin-Coutinho


The CJEU in Hornbach-Baumarkt (Case C-382/16) considers the principle of proportionality in cases where the taxpayer’s arrangements are not on arm’s length terms, but there is nonetheless a commercial reason… Read more »

CategoryNews, Articles Author Kelly Stricklin-Coutinho Date

Kelly Stricklin-Coutinho comments on International Tax Review’s “European Court’s Hornbach-Baumarkt ruling gives clarity on arm’s-length principle” – C-382/16


“Taxpayers will be able to argue more effectively against transfer pricing readjustments following a key ruling on the arm’s-length principle in the Hornbach-Baumarkt case (C-382/16). The ECJ ruled that member… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

Allowing music to be played on your premises and the risk of copyright infringement – Stephanie David (Practical Law Dispute Resolution Blog)


In Phonographic Performance v Abimbola Balogun t/a Mama Africa, Miss Penelope Reed QC (sitting in the High Court) determined the defendant’s appeal of Master Price’s refusal to set aside a… Read more »

CategoryNews, Articles Author Stephanie David Date

Public will pay for divorcing VAT from Europe, Kelly Stricklin-Coutinho writes in The Times


Turbulence is one of the largest contributors to tax revenues and extra accounting burdens are all but inevitable, write Kelly Stricklin-Countinho and Nicola Shaw QC in today’s The Times ‘The… Read more »

CategoryArticles Author Kelly Stricklin-Coutinho Date

Kelly Stricklin-Coutinho comments on The Times’ “Trade war fears: Trump’s legal case for tariffs lack steel”


Kelly Stricklin-Coutinho has commented on The Times’ article on “Trade war fears: Trump’s legal case for tariffs lack steel”, which was published on the 7th June 2018. “One week into… Read more »

CategoryNews, Articles Author Kelly Stricklin-Coutinho Date

I (or is it you?) don’t like Mondays: Moylett v Geldof (Practical Law Dispute Resolution Blog (Melissa Shipley)


In Moylett v Geldof and another, Carr J has given a very short judgment on the first defendant’s application to strike out parts of the claimant’s expert report. The substance… Read more »

CategoryNews, Articles Author Melissa Shipley Date

Aircraft leasing and contractual estoppel: signing an acceptance certificate will likely preclude future disputes as to delivery condition (Practical Law Dispute Resolution Blog) David Hopkins


In Aquila WSA Aviation v Onur Air, Cockerill J gave summary judgment for the claimant on its claim for unpaid sums and damages arising from a lease of an aircraft… Read more »

CategoryNews, Articles Author David Hopkins Date

Are pharma course applicants required to disclose criminal convictions? (HA v University of Wolverhampton) – LexisNexis (Nicola Greaney)


The case of HA v University of Wolverhampton looked at whether a university may lawfully ask an applicant to an accredited Master of Pharmacy degree course (MPharm) whether they have… Read more »

CategoryNews, Articles Author Nicola Greaney Date

Environmental Law Could Face Pressure Post-Brexit (Centre for International Governance Innovation – Stephen Tromans QC)


Free trade deals could influence weakened environmental laws in the United Kingdom. The standards of debate and discourse that preceded the United Kingdom’s 2016 referendum on continued membership in the… Read more »

CategoryNews, Articles Author Stephen Tromans QC Date

The importance of factual evidence in proving liability for accident (Whiting v First/Keolis Transpennine Ltd) – LexisNexis (Emily Formby)


In an interview with LexisNexis, Emily Formby points out that Whiting v First/Keolis Transpennine Ltd is a reminder to practitioners of the critical importance of understanding evidence and analysing the… Read more »

CategoryNews, Articles Author Emily Formby Date

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