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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.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
By Louise Crush of Westgate Wealth Management
Marie Law, Director of Toxicology at AlphaBiolabs, examines the latest ONS data on drug misuse and its implications for toxicology testing in family law cases
A career shaped by advocacy beyond her practice, and the realities of living with an invisible disability – Dr Natasha Shotunde, Black Barristers’ Network Co-Founder and its Chair for seven years, reflects on a decade at the Bar
Responding to criticism on the narrow profile of government-instructed counsel, Mel Nebhrajani CB describes the system-wide change at GLD to drive fairer distribution of work and broader development of talent
The odds of success are as unforgiving as ever, but ambition clearly isn’t in short supply. David Wurtzel’s annual deep‑dive into the competition cohort shows who’s entering, who’s thriving and the trends that will define the next wave
Where to start and where to find help? Monisha Shah, Chair of the King’s Counsel Selection Panel, provides an overview of the silk selection process, debunking some myths along the way
Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
