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Income tax – Residence. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) that the taxpayer had not been resident in the United Kingdom for the tax year 2006/2006 and was therefore not liable to income tax of £5.5m on a dividend of some £24.59m paid to him in that year. The tribunal decided that the FTT had taken into account irrelevant factors and had failed to have regard, or sufficient regard, to certain relevant factors.
Income tax – Residence. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) that the taxpayer had not been resident in the United Kingdom for the tax year 2006/2006 and was therefore not liable to income tax of £5.5m on a dividend of some £24.59m paid to him in that year. The tribunal decided that the FTT had taken into account irrelevant factors and had failed to have regard, or sufficient regard, to certain relevant factors.
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Inés Rivera explains how speech recognition can help barristers create accurate documentation faster
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The Westminster Commission on Miscarriages of Justice, set up to revisit the work of the CCRC after 25 years of operation, identified serious issues that risk miscarriages of justice remaining unidentified or unremedied. By Edward Garnier QC Michelle Nelson QC
Unsparing in his criticism, the former Attorney General reflects on recent events in government and his own experience of being chief legal adviser. Interview by Anthony Inglese CB
Making a move from the Bar to a career in governance: Maria Brookes outlines three good reasons to switch and how to do it
Sports coaches will be caught by a change in the law that addresses the disparity in treatment for 16- to 17-year-olds, writes Cameron Brown QC
Dissent and protest are a healthy safety valve for every democracy, write Sailesh Mehta and Caroline Baker, yet recent events have put the proposals around policing public protest under the spotlight and many do not like what they see
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