The Court of Appeal has referred an important question of law concerning the operation of the excise duty regime to the Court of Justice of the European Union (‘CJEU’). In The Commissioners for HM Revenue and Customs v Martyn Glen Perfect [2019] EWCA Civ 465, Mr Perfect was a lorry driver who was employed to […]
Welcome to the Winter Edition of the 2 Hare Court Tax Team newsletter. In this edition, Jonathan Kinnear QC and Laura Stephenson cover the important decision of R (oao PML Accounting Limited) handed down by the Court of Appeal which touches on penalties following a resolution of the underlying decision. Vivienne Tanchel and Howard Watkinson consider […]
Welcome to this inaugural edition of 2 Hare Court’s Private Prosecutions Group’s newsletter; we hope that it finds you refreshed after a summer break. In this edition: Oliver Glasgow QC and Lewis MacDonald write about the gathering of evidence with a view to bringing a private prosecution, suggesting that private prosecutors should have greater investigatory […]
In a resounding defeat for the Serious Fraud Office the President of the Queen’s Bench Division, Sir Brian Leveson, has re-asserted orthodoxy in allowing ENRC’s appeal against the judgment of Andrews J in the High Court. The facts of the case will be well known to most readers. The Serious Fraud Office had sought a […]
The impact of GMC v Bawa-Garba continues to be felt throughout the healthcare sector. The Williams review looks set to reopen the debate on the proper approach to regulation. Lewis Macdonald considers whether the recommendations go far enough. Meanwhile Ben Rich analyses the appeal of Dr G Arunachalam v GMC: even repeated sexually inappropriate behaviour […]