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European Union – Freedom of movement. The Court of Justice of the European Union ruled that legislation of a member state which did not permit a non-resident taxpayer who had received in that state commercial income generated by shares in a business which had been transferred to him by a relative in the course of a gift by way of anticipated succession to deduct from that income the annuities which he had paid to that relative in consideration for that gift, whereas that legislation allowed a resident taxpayer to make such a deduction, infringed the principle of free movement of capital, contrary to art 63 of the Treaty on the Functioning of the European Union.
European Union – Freedom of movement. The Court of Justice of the European Union ruled that legislation of a member state which did not permit a non-resident taxpayer who had received in that state commercial income generated by shares in a business which had been transferred to him by a relative in the course of a gift by way of anticipated succession to deduct from that income the annuities which he had paid to that relative in consideration for that gift, whereas that legislation allowed a resident taxpayer to make such a deduction, infringed the principle of free movement of capital, contrary to art 63 of the Treaty on the Functioning of the European Union.
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
