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03 January 2008
Issue: 7302 / Categories: Legal News , Tax , Procedure & practice , Commercial
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Teacake tales

Taxation

UK tax authorities breached EU law when they refused to refund £3.5m of VAT paid incorrectly by Marks & Spencer (M&S) over 20 years, according to a preliminary opinion from advocate general Juliane Kokott. Marks & Spencer plc v Revenue and Custom Commissioners concerned the legality of the UK’s three-year limitation period for recovering incorrectly paid VAT. A final judgment is expected from the European Court of Justice this year, and if it follows the opinion, says Andrew Loan, assistant solicitor at Macfarlanes, it could open the floodgates to claims for repayment of VAT incorrectly paid between 1973 and 2005.

Issue: 7302 / Categories: Legal News , Tax , Procedure & practice , Commercial
printer mail-details

MOVERS & SHAKERS

Jurit LLP—Caroline Williams

Jurit LLP—Caroline Williams

Private wealth and tax team welcomes cross-border specialist as consultant

Freeths—Michelle Kirkland Elias

Freeths—Michelle Kirkland Elias

International hospitality and leisure specialist joins corporate team as partner

Flint Bishop—Deborah Niven

Flint Bishop—Deborah Niven

Firm appoints head of intellectual property to drive northern growth

NEWS
Talk of a reserved ‘Welsh seat’ on the Supreme Court is misplaced. In NLJ this week, Professor Graham Zellick KC explains that the Constitutional Reform Act treats ‘England and Wales’ as one jurisdiction, with no statutory Welsh slot
The government’s plan to curb jury trials has sparked ‘jury furore’. Writing in NLJ this week, David Locke, partner at Hill Dickinson, says the rationale is ‘grossly inadequate’
A year after the $1.5bn Bybit heist, crypto fraud is booming—but so is recovery. Writing in NLJ this week, Neil Holloway, founder and CEO of M2 Recovery, warns that scams hit at least $14bn in 2025, fuelled by ‘pig butchering’ cons and AI deepfakes
After Woodcock confirmed no general duty to warn, debate turns to the criminal law. Writing in NLJ this week, Charles Davey of The Barrister Group urges revival of misprision or a modern equivalent
Family courts are tightening control of expert evidence. Writing in NLJ this week, Dr Chris Pamplin says there is ‘no automatic right’ to call experts; attendance must be ‘necessary in the interests of justice’ under FPR Pt 25
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