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Capital gains tax – Settlement. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the taxpayer beneficiaries of a family trust against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) to reject the taxpayers' appeals against closure notices by the Revenue and Customs Commissioners containing amendments to the taxpayers' self-assessment tax returns for 2002-03. The tribunal decided that no tax liability had been incurred in respect of the capital distributions at issue as s 90 of the Taxation of Chargeable Gains Act 1992 had not applied to the transfer by virtue of the (unintended) effect of s 90(5)(a) of that Act.
Capital gains tax – Settlement. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the taxpayer beneficiaries of a family trust against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) to reject the taxpayers' appeals against closure notices by the Revenue and Customs Commissioners containing amendments to the taxpayers' self-assessment tax returns for 2002-03. The tribunal decided that no tax liability had been incurred in respect of the capital distributions at issue as s 90 of the Taxation of Chargeable Gains Act 1992 had not applied to the transfer by virtue of the (unintended) effect of s 90(5)(a) of that Act.
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
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
