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European Law
Tax Law
CPD Points:
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Regulated by the Solicitors Regulation Authority:
Listen and pass the quiz: Gain 1 CPD point (60 minutes)
Listen only, gain ½ a CPD point (30 minutes)

Regulated by the Bar Standards Board:
Listen and pass the quiz: Gain 1 accredited CPD point (60 minutes)

Regulated by ILEX:
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Listen only, gain ½ a CPD point (30 minutes)

  • FREE
30 minutes of audio
(+ optional 5 minute online quiz)
Plays on Computer:
Yes Downloadable as MP3:    Yes
Course Aims:

This podcast is aimed at those interested in tax matters as well as EU law. It explores the relationship between the 4 core Treaty Freedoms and instances where a challenge might arise against the UK's direct tax code.

After completing the course you will:
  • Understand the key EU Treaty freedoms;
  • Understand the basis on which a direct tax measure might infringe one of the key treaty freedoms;
  • Be aware of the basis on which such an infringing measure might be justified and what has been held not to be a valid justification;
  • Understand compliance with the requirement of proportionality in such cases.
Specialist Difficulty: 5 of 5
Case Update
Legal Principles
Panel Discussion
Sources and References:
  • Treaty on the Functioning of the European Union Arts 45-66;
  • National Grid Indus (Freedom of establishment) [2011] EUECJ C-371/10;
  • Marks & Spencer (Taxation) [2005] EUECJ C-446/03;
  • Finance Act 2007 s107;
  • Taxation of Chargeable Gains Act s13;
  • Test Claimants In the FII Group Litigation v HM Revenue & Customs [2008] EWHC 2893 (Ch).

This podcast with specialist tax barristers Rory Mullan and Harriet Brown explores the junction between the UK's direct tax code and the EU Treaty freedoms guaranteeing free movement of establishment, capital, workers and services.

Podcast added: 09/05/12

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