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Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Easinghall Ltd (EL) against a decision of the First-tier Tribunal (Tax Chamber), refusing EL's application for a direction that the Revenue close an enquiry it had opened into EL's 2011/12 tax return. The tribunal held that the earlier review carried out by one of the Revenue's officer's into EL's 2011/12 tax return had been settled by agreement under s 54(1) of the Taxes Management Act 1970 with the result that the Revenue could not amend that return as a result of an enquiry into the same matter in the light of that settlement.
Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Easinghall Ltd (EL) against a decision of the First-tier Tribunal (Tax Chamber), refusing EL's application for a direction that the Revenue close an enquiry it had opened into EL's 2011/12 tax return. The tribunal held that the earlier review carried out by one of the Revenue's officer's into EL's 2011/12 tax return had been settled by agreement under s 54(1) of the Taxes Management Act 1970 with the result that the Revenue could not amend that return as a result of an enquiry into the same matter in the light of that settlement.
The Bar Council is ready to support a turn to the efficiencies that will make a difference
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
An interview with Rob Wagg, CEO of New Park Court Chambers
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Marie Law, Director of Toxicology at AlphaBiolabs, explains why drugs may appear in test results, despite the donor denying use of them
The appointments of 96 new King’s Counsel (also known as silk) are announced today
Ready for the new way to do tax returns? David Southern KC continues his series explaining the impact on barristers. In part 2, a worked example shows the specific practicalities of adapting to the new system
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