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Company – Winding up. The appeal concerned the question whether, when there was both an appeal against a VAT assessment pending in the First-tier Tribunal (Tax Chamber) (the tribunal) and a winding-up petition pending in the Companies Court, the tribunal or the Companies Court was the appropriate forum to determine whether the petition debt was disputed in good faith on substantial grounds. The Court of Appeal, Civil Division, held that, when the tribunal had reached a conclusion on such an issue, that decision was normally likely to be a compelling factor in the Companies Court's exercise of discretion. That discretion was not, however, completely abrogated by the jurisdiction of the tribunal. It need not defer to the tribunal in every case, though it might often choose to do so.
Company – Winding up. The appeal concerned the question whether, when there was both an appeal against a VAT assessment pending in the First-tier Tribunal (Tax Chamber) (the tribunal) and a winding-up petition pending in the Companies Court, the tribunal or the Companies Court was the appropriate forum to determine whether the petition debt was disputed in good faith on substantial grounds. The Court of Appeal, Civil Division, held that, when the tribunal had reached a conclusion on such an issue, that decision was normally likely to be a compelling factor in the Companies Court's exercise of discretion. That discretion was not, however, completely abrogated by the jurisdiction of the tribunal. It need not defer to the tribunal in every case, though it might often choose to do so.
Update from the Chair of 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
The Chief Legal Officer to the Metropolitan Police, barrister Brett Welch, tells Anthony Inglese CB about his mission and the work to turn the Met around
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
Born from a grievance, their research project grew into a book and is now challenging the status quo. Emma Price and Emma-Louise Fenelon reveal the key findings – and the critical next steps
Grok around and find out – or not? Mariya Peykova investigates the nudification scandal, what the law has to say about sexually explicit deepfakes, and whether stronger regulation is needed
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
