Tax Journal

26 July and 2 August 1999

VAT and Financial Services, Sparekassernes Datacenter and CSC Financial Services: with Artur Bugsgang of Vett Listrup & Partners, Copenhagen.

8 Nov 2004

What did the Romans ever do for Tax law? With Daron Gunson.

31 Jan 2005

Anglais Anglaises, c’est moi, Mason, qui vous parle: Compiler of special Entente Cordiale edition of Tax Journal. and “The American Jewels” – how using option theory as developed in the United States could predict the outcome of the Marks and Spencer direct tax cross border loss offset case in the CJEU- Peter predicted accurately that option theory would be applied- taxpayers do not have a free option to decide the locus of tax liabilities and related credits.

22 May 2006

On Beltane Eve: concerning the Abbey National VAT and funds case at the CJEU

26 June 2006

Awe of the Civil Law is the beginning of all VAT wisdom: Concerning the importance of civil law concepts in understanding VAT

12 April 2010

VAT focus: VAT and human rights.

17 May 2010

VAT exemption for insurance intermediaries.

26 August 2010

VAT groups and EU Infraction proceedings.

16 June 2011

What is a TOGC?

9 February 2012

VAT and insurance, the RBS case.

5 July 2013

Ask an expert: VAT issues arising for an overseas charity buying a UK property.

30 May 2014

Ask an expert; problems with VAT groups when many become one.

6 August 2015

VAT Groups: an “Intelligent” Solution to TOGC’s.

11 May 2016

Aspiro: A judgment set in stone? With Hamish Garnett of Metlife and David Jordorson of the Association of British Insurers.

Taxation

1999

Roman law re-asserts itself: On the Abbey National TOGC case and meaning of succession.

13 June 2013

Study and Learn: Tax penalties and the Hok case.

26 August 2015

An Intelligent Solution.

 

VAT Digest

Jul / August 2009

Utmost Good Faith: with Hamish Garnett of AIG, looking at the VAT exemptions in the insurance sector.

Sep /Oct 2010:

Is European law “Always Speaking”?

 

Tax Adviser

28 May 2013

No GAAR without a GADR.

27 February 2014

Do the knowledge on consideration:  with Linda Adelson of Rosetta Tax on the Cabvision case

4 December 2015

VAT or no VAT: When does a business sale amount to a TOGC?

ECJ - Recent Developments in Value Added Tax - The Evolution of European VAT Jurisprudence and its Role in the EU Common VAT System: Lang/Pistone/Schuch/Staringer/Raponi - Linde Verlag, Vienna. ISBN 978-3-7073-2753-3:  two chapters:

  • “Ich bin ein wissenschaftlicher Steuerrechtsanwalt“ - After Axa, we are all scientific tax  lawyers.
  • There is no such thing as a  TOGC.