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Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) upheld the decision of the First-tier Tribunal (Tax Chamber) to allow the appeal brought by the taxpayer University of Cambridge against a decision of the Revenue and Customs Commissioners to refuse the university's claim to deduct some of the VAT paid in respect of services supplied to the university by managers of the Cambridge University Endowment Fund. The tribunal decided that the costs associated with the university's investment activity had been part of the university's overheads and, as such, deductible in accordance with the agreement existing between the university and the Revenue.
Value added tax – Input tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) upheld the decision of the First-tier Tribunal (Tax Chamber) to allow the appeal brought by the taxpayer University of Cambridge against a decision of the Revenue and Customs Commissioners to refuse the university's claim to deduct some of the VAT paid in respect of services supplied to the university by managers of the Cambridge University Endowment Fund. The tribunal decided that the costs associated with the university's investment activity had been part of the university's overheads and, as such, deductible in accordance with the agreement existing between the university and the Revenue.
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
