CASES

Whether membership fees exempt from VAT

Fixed income LLP member was self-employed

Accountants did not have duty of care to clients for failed tax schemes

State aid and Belgium excess profits schemeIn P Commission v Belgium and Magnetrol International (Case C- 337/19), the CJEU upheld an appeal by the EC against the EU General Court annulment of the Commissions 2019 decision concerning selective...

Late appeal: principle of effectiveness

Employment-related securities: ‘made available’

Our pick of interesting cases from the last few months, including the recently issued Court of Appeal judgment on mutuality of obligation.

The Court of Appeal provides guidance on mutuality of obligation.

Discovery assessments invalid

Loss creation scheme notifiable under DOTAS