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Capernwray Missionary Fellowship of Torchbearers v Revenue and Customs: UTTC 27 Jun 2015

UTTC VAT – proposed reference to the CJEU – Art 267, Treaty on the Functioning of the European Union – whether questions of EU law should be referred to the CJEU – principles to be applied – ex p Else, Littlewoods considered – whether satisfied that tribunal determining EU law issues on the appeal could … Continue reading Capernwray Missionary Fellowship of Torchbearers v Revenue and Customs: UTTC 27 Jun 2015

Bank Mellat v Her Majesty’s Treasury (No 2): SC 19 Jun 2013

The bank challenged measures taken by HM Treasury to restrict access to the United Kingdom’s financial markets by a major Iranian commercial bank, Bank Mellat, on the account of its alleged connection with Iran’s nuclear weapons and ballistic missile programmes. The bank sought to have the direction given under section 7 of the 2008 Act. … Continue reading Bank Mellat v Her Majesty’s Treasury (No 2): SC 19 Jun 2013