Joseph Hage Aaronson LLP ranked top in the Legal 500 for Tax Litigation & Investigations
For the sixth consecutive year, JHA has achieved a top-tier ranking in the Legal 500 UK for Tax Litigation & Investigations. Furthermore, partner Graham Aaronson QC is selected once again for their exclusive Leading Individuals list. Associate Shofiqur Miah has been chosen as one of six Rising Stars; associates who make a material difference to the practice and who are considered ones to watch. Partner Michael Anderson is also highlighted for his key role in the teams' success. Client and peer testimonials for the guides 2020 research describe JHAs contentious tax team as technically very able and praise its ability to explain issues in an understandable manner'. They also single out its depth of knowledge and experience in EU law based tax litigation', and say that it is the common sense approach and ability to explain the issues which makes them stand out'. JHA was founded in 2013 and the firms' tax disputes team has been ranked as top-tier by both the Legal 500 and Chambers & Partners guides for tax litigation and contentious tax respectively every year since its inception. This continued success is testament to the firms' dominance in this space, which is enabled by its uniquely integrated approach that brings together the most relevant and experienced solicitors, barristers and accountants, and its close client relationships. View the full commentary on our team and lawyers by the Legal 500 UK here.
The DBKAG & K (CJEU) decision: an opportunity for investment funds?
On 17 June 2021, the European Court decided the joint cases K (C-58/20) and DBKAG (C-59/20) regarding whether the supply of certain services constituted the “management of special investment funds”, benefiting from the VAT exemption enshrined in Article 135(1)(g) of Council Directive 2006/112/EC.
Raising the bar: UK Supreme Court clarifies the requirements for HMRC to issue Follower Notices
On 2 July 2021, the Supreme Court delivered its judgment in R (on the application of Haworth) v HMRC  UKSC 25, finding unanimously in favour of the taxpayer and upholding the Court of Appeal’s decision to quash the follower notice issued to him.
The Danish Supreme Court decides the Fidelity case
The Fidelity case concerned claims brough by three undertakings for collective investment in transferable securities (UCITS) for the repayment of Danish withholding tax on dividends received from companies resident in Denmark between 2000 and 2009. The Supreme Court rejected the claims on the grounds that the Fidelity UCITS did not fulfil the conditions for the exemption provided by Danish law.
A yellow card for footballers and their agents……let’s bring in another match official
There has been long running tension between HMRC and the way that footballers and their agents are remunerated. As the Professional Footballers’ Association wade into the debate, Helen McGhee discusses the problems arising from agents’ fees and image rights.