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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.
The forthcoming Race at the Bar report, and what the Bar Council is doing on the intersecting issues of race discrimination, equal opportunity and social mobility
There is still time to submit your entries for the LexisNexis Legal Awards 2022, with entries closing on Friday 26 November!
Leading alcohol testing provider AlphaBiolabs is now offering SmartMobile™, a new and highly innovative portable breath alcohol testing device with a built-in camera for personal identification, as well as optional GPS tracking capabilities.
Like it or loathe it, admin is a part of work and life but it can start to dominate and feel a burden. Here is a checklist of tips to help you feel calm about your inbox, from the virtual assistants who keep barristers organised
AlphaBiolabs enhances its SCRAM CAM® continuous alcohol monitoring service
The Lawyers’ Group of the Oasis of Peace UK are delighted to announce that on Thursday, 28 October 2021, Professor Philippe Sands QC will be delivering the 12th Rueff Lecture (via Zoom) entitled ‘Thinking About an International Rule of Law’
Upskilling courts with a more forensic approach to domestic abuse, Professor Monckton-Smith talks to Laurence Cooper about her groundbreaking research, identifying patterns of coercive control and use of the homicide timeline
In a rare interview, Lord Pannick QC, the barrister at the centre of some of the most critical legal debates this country has seen, reflects on his own role in the theatre of law, celebrates the art of persuasion and discusses his upcoming Hamlyn Lectures. Interview by Anthony Inglese CB
Dropping hearings into Zoom is not the end game, writes Professor Richard Susskind OBE
Racial disparity and racism can impact experiences in the courtroom; Abimbola Johnson has some constructive solutions on how we can effectively challenge it
The forthcoming Race at the Bar report, and what the Bar Council is doing on the intersecting issues of race discrimination, equal opportunity and social mobility
