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Samples of articles

As an example of the information that LMSC subscribers receive we have listed 3 sample articles, chosen at random, from our recent archive.

Scotland: Grants to voluntary sector

Mary Mulligan MSP, Deputy Minister for Communities, has confirmed, in a Written Answer, details of Scottish Executive grants to the voluntary sector. In 2003-04, the Executive will be providing 262 million directly and 112 million indirectly (374 million in total) to the voluntary sector in Scotland. This is an increase of 15 million over last year.

Article information

  • Date: 15 November 2003 (Posted: 15 November 2003)

Of additional interest:

Decision given in Brockenhurst College case

The Court of Justice of the European Union (CJEU) has produced a positive decision in the case of Brockenhurst College (C-699/15), which relates to the VAT treatment of certain ancillary supplies made by an education provider.

The case is a UK referral from the Court of Appeal asking whether supplies of restaurant and entertainment services made by an educational establishment to paying members of the public (who are not recipients of the principal supply of education) are ‘closely related’ to the provision of education and, therefore, exempt from VAT under EU law (Article 132(1)(i) of the VAT Directive), in circumstances where the making of those supplies is facilitated by the students (who are the recipients of the principal supply of education) in the course of their education and as an essential part of their education.

The First Tier and Upper Tribunals had accepted that these supplies were exempt as ‘closely related’ supplies, but nonetheless the Court of Appeal referred the point to the CJEU for a determination. The Advocate General had then caused concern in December 2016 by giving the opinion that the supplies were taxable. However, the CJEU has upheld both earlier decisions, thereby agreeing that such charges are exempt from VAT.

Article information

  • Date: 05 May 2017 (Posted: 04 May 2017)

Of additional interest:

    Safeguarding vulnerable groups: vetting and barring

    The Government has launched a consultation on the processes for barring people who should not work with children and vulnerable adults as part of the next stage of the vetting and barring scheme under the Safeguarding Vulnerable Groups Act 2006. The scheme will be introduced from autumn of 2008.

    Respondents are asked to consider the following:

    • whether they agree with the list of offences which would result in being automatically barred from working with children and vulnerable people;

    • in cases where someone is permitted to make representations about whether they should be barred, the period of time in which those individuals are allowed to make those representations to the Independent Safeguarding Authority about their case;

    • how long adults and young people who are barred should have to wait before they can ask for their bar to be reviewed - the "minimum no-review period"; and

    • whether this "minimum no-review period" should be the same length for both adults and young people and whether the age boundary for a younger person - which determines how long they have to wait before they can apply for a review - should be 18 or 25.

    The Independent Safeguarding Authority (which was previously known as the Independent Barring Board) will be the new non-departmental public body to be created to take consistent expert decisions as to who should be included in the new lists of people who will be barred from working with children and/or vulnerable adults.

    Article information

    • Date: 24 June 2007 (Posted: 24 June 2007)

    Of additional interest:

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