On 17th September 2014 the European Court came to the ground-breaking and, to UK practitioners, somewhat surprising decision in Skandia America Corp. (USA), filial Sverige, v Skatteverket, that a non-EU company and its dependent branch in the EU cannot be treated as a single taxable person where the branch belongs to a VAT group.
In my December 2013 blog I was banging on about incorrect transposition of EU law and the transgressions of the First-tier Tax Tribunal in the Rapid Sequence case. Well blimey, here’s another one. Luckily this time Mr Justice Nugee rode into town to sit as a judge of the Upper Tribunal. He saved the day …
I had been planning to take December off. Sadly, the guest blogger I had lined up had last minute Christmas stuff to do and now here I am unexpectedly back at the creative coal face. (And, before you ask, no, the guest blogger wasn’t Santa.)
“There are semi-naked women playing beach volleyball in the middle of the Horse Guards Parade immortalised by Canaletto. They are glistening like wet otters and the water is splashing off the brims of the spectators’ sou’westers.” (Boris Johnson)
Having been confined for what seemed like hours in the Carphone Warehouse outlet in Bluewater shopping centre I panicked, and, as a result, am now sharing my life with an Android.
According to the OED an android is ‘an automaton resembling a human being’.
‘‘I might have known,” said Eeyore. “After all, one can’t complain. I have my friends. Somebody spoke to me only yesterday. And was it last week or the week before that Rabbit bumped into me and said “Bother!” The Social Round. Always something going on.” (A. A. Milne, ‘Winnie-the-Pooh’)
There I was again last Wednesday lunchtime, listening to the Budget speech. A bit of a groundhog moment, really, as nearly everything had been leaked to the press beforehand. The Chancellor still delivered a few surprises though.
In April this year I went to Melbourne for the wedding of the son of a school friend. After partially completing my mission of consoling my friend while she lost her only son and gained a daughter I decided we needed a pick-me-up. So we tootled off to the Barossa valley to visit the wineries.