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Value added tax – Recovery of tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the taxpayer company's appeal against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) which had upheld the decision by the Revenue and Customs Commissioners to reject the taxpayer's claim for repayment of VAT incorrectly accounted for in respect of unredeemed vouchers purchased for accessing certain features on the taxpayer's genealogical website. The tribunal held that the FTT had erred in its analysis of the relevant issues in the appeal.
Value added tax – Recovery of tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the taxpayer company's appeal against a decision of the First-tier Tribunal (Tax Chamber)(the FTT) which had upheld the decision by the Revenue and Customs Commissioners to reject the taxpayer's claim for repayment of VAT incorrectly accounted for in respect of unredeemed vouchers purchased for accessing certain features on the taxpayer's genealogical website. The tribunal held that the FTT had erred in its analysis of the relevant issues in the appeal.
The Chair of the Bar reports back
Clement Cowley, Partner at The Penny Group, explains how global events can influence the performance of pensions and ISAs, and why taking a long-term approach to investing is often the most effective strategy
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, discusses what family law professionals need to know about hallucinogens, from the main hallucinogenic drugs encountered in family proceedings, to their effects and the testing options available
Harmony Christian Ministries is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
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
At the start of her term, Chair of the Bar 2026 Kirsty Brimelow KC set out a series of priorities for the year ahead. One of those priorities was children in the justice system
As the world becomes more digital, Barbara Vinagre Mota examines international research into the mental health consequences of judges’ exposure to graphic and immersive evidence, highlighting the importance of support systems
In an era of patient-centred care and growing concern over misconduct in medical settings, why do women still lack the right to choose women consultants for examination and treatment? Charles Davey investigates
Reviewed by Daniel Barnett
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
