The following Tax practice note produced in partnership with Etienne Wong of Old Square Tax Chambers provides comprehensive and up to date legal information covering:
This Practice Note is about the interaction between EU law and the direct tax rules of EU Member States, and in particular what happens where there is possible incompatibility between a national direct tax provision and an EU fundamental freedom.
This Practice Note includes the impact that EU law had on the direct tax rules of the UK while it was bound by EU law, ie until the end of the Brexit implementation period on 31 December 2020 (IP completion day). References in this Practice Note to judgments of the EU Court of Justice are to judgments that were decided before IP completion day, unless stated otherwise.
For information on the extent to which EU law continues to have an effect on direct tax rules in the UK after IP completion day, see Practice Note: Brexit and tax—the continued application of EU law. Note that the freedom of establishment, but not the right to the free movement of capital, were specifically repealed by regulations with effect from IP completion day.
The Court of Justice has held that the EU principle of abuse of rights, under which advantages conferred by EU law cannot be relied upon in cases of fraud or abuse, applies to direct tax as well as to VAT. For more information, see News Analysis: EU tax advantages denied by
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Breach of statutory dutyThis Practice Note considers claims for damages for breach of statutory duty. For guidance on claims for damages for a negligent breach of duty of care outside a statutory duty, see Practice Notes:•Negligence—when does a duty of care arise?•Negligence—when is the duty of care
Contractual damages—non-pecuniary lossesThis Practice Note considers the different categories of contractual damages that may be available for non-financial loss (non-pecuniary loss), ie punitive damages, damages for loss of enjoyment and loss of amenity, restitutionary damages and negotiating
Tort—the different types of tortThis Practice Note identifies the main torts (bar negligence and nuisance, which are covered elsewhere in our related content) and their key characteristics. Specifically:•trespass to land•trespass to the person•privacy/defamation•liability for animals•employers'
Guide to using the Lexis®PSL Employment Schedule of Loss applicationThe automated unfair dismissal schedule of loss is designed to make the preparation of a schedule more efficient, accurate and also easier to update. It:•can be used to create a schedule for a claimant or a counter-schedule for a
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