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Customs and excise – Duties. The Upper Tribunal (Tax and Chancery Chamber) ruled on an appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) in which the FTT had allowed the taxpayer company's appeal against an alleged customs debt owed to the Revenue. The tribunal held that the FTT had erred by refusing to grant the Revenue's application for permission to amend its response to the taxpayer's appeal but, that in all other respects, the appeal would be dismissed.
Customs and excise – Duties. The Upper Tribunal (Tax and Chancery Chamber) ruled on an appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) in which the FTT had allowed the taxpayer company's appeal against an alleged customs debt owed to the Revenue. The tribunal held that the FTT had erred by refusing to grant the Revenue's application for permission to amend its response to the taxpayer's appeal but, that in all other respects, the appeal would be dismissed.
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
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
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
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
Why every major sporting event needs an anti-corruption policy. By Louis Weston
At least not that way, says Richard Paige