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Income tax – Emoluments – Tax avoidance scheme. Court of Session: Allowing an appeal by the Advocate General, representing HM Revenue and Customs, the court held that a scheme the respondent companies had entered into, involving payments to various trusts and application of the monies so paid, which was designed to avoid payment of income tax and National Insurance contributions in respect of their employees, amounted to a mere redirection of earnings which did not remove the liability of employees to income tax.
Income tax – Emoluments – Tax avoidance scheme. Court of Session: Allowing an appeal by the Advocate General, representing HM Revenue and Customs, the court held that a scheme the respondent companies had entered into, involving payments to various trusts and application of the monies so paid, which was designed to avoid payment of income tax and National Insurance contributions in respect of their employees, amounted to a mere redirection of earnings which did not remove the liability of employees to income tax.
The age of criminal responsibility, extreme weather and conflict resolution – plus, new protocol for reporting bullying at the Bar
By David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
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Clement Cowley, Partner at The Penny Group, discusses the upcoming changes to pensions and Inheritance Tax and the potential impact on your financial future
Save the Children UK is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
Barrister apprenticeships – shortly to provide the fourth pathway to the Bar – are an ideal opportunity to support local talent and ‘grow your own’, say Tim Coulson and Dr Jane Dennehy
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
Solicitor General Ellie Reeves KC MP discusses her decade as a trade union and employment law barrister, the demands of life as a Law Officer and the number one priority shaping her work. Interview by Anthony Inglese CB
A decade of reviews and research has disrupted accepted thinking in the search for causality. Suicides following abuse have overtaken domestic homicides. Is the law keeping up? Professor Susan Edwards KC (Hon) examines recent cases and the obstacles to successful prosecution
At least not that way, says Richard Paige
