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Value added tax – Exemptions. The Court of Appeal, Civil Division, in allowing the appellant taxpayers' appeal, held that there was no hard and fast rule or presumption about inter-player participation in a 'game' for the purposes of the Gaming Act 1968, and the First-tier Tribunal (Tax Chamber) had made no error of law in having concluded that 'Spot the Ball' was a 'game of chance'.
Value added tax – Exemptions. The Court of Appeal, Civil Division, in allowing the appellant taxpayers' appeal, held that there was no hard and fast rule or presumption about inter-player participation in a 'game' for the purposes of the Gaming Act 1968, and the First-tier Tribunal (Tax Chamber) had made no error of law in having concluded that 'Spot the Ball' was a 'game of chance'.
The Bar Council will press for investment in justice at party conferences, the Chancellor’s Budget and Spending Review
Equip yourself for your new career at the Bar
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Millicent Wild of 5 Essex Chambers describes her pupillage experience
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If you are in/about to start pupillage, you will soon be facing the pupillage stage assessment in professional ethics. Jane Hutton and Patrick Ryan outline exam format and tactics
In a two-part opinion series, James Onalaja considers the International Criminal Court Prosecutor’s requests for arrest warrants in the controversial Israel-Palestine situation
Daniel Barnett serves up a host of summer shows
Britain needs to get over its shameful denial of racism, call it what it is and start to effectively deal with the problem, says Vithyah Chelvam
An epic failure of public policy has filled our crumbling prisons to capacity, says Lord Ken Macdonald KC. How did we get here, and what might reform look like?