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Pension – Pension schemes. On an appeal by a taxpayer against an assessment to a tax charge following withdrawal of approval of its pensions scheme, the Supreme Court held that the tax charge under s 591C of the Income and Corporation Taxes Act, in a case that fell under s 591B(1), fell to be assessed in the chargeable period with effect from which the approval ceased to have effect in accordance with the terms of the statutory notice of withdrawal. Accordingly, the Revenue and Customs Commissioners had not been entitled to assess the taxpayer's scheme to tax under s 591B(1) in 2000, when the withdrawal had been notified, where the withdrawal notice had specified that the withdrawal of approval was to take effect from 1996.
Pension – Pension schemes. On an appeal by a taxpayer against an assessment to a tax charge following withdrawal of approval of its pensions scheme, the Supreme Court held that the tax charge under s 591C of the Income and Corporation Taxes Act, in a case that fell under s 591B(1), fell to be assessed in the chargeable period with effect from which the approval ceased to have effect in accordance with the terms of the statutory notice of withdrawal. Accordingly, the Revenue and Customs Commissioners had not been entitled to assess the taxpayer's scheme to tax under s 591B(1) in 2000, when the withdrawal had been notified, where the withdrawal notice had specified that the withdrawal of approval was to take effect from 1996.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
By Louise Crush of Westgate Wealth Management
Marie Law, Director of Toxicology at AlphaBiolabs, examines the latest ONS data on drug misuse and its implications for toxicology testing in family law cases
A career shaped by advocacy beyond her practice, and the realities of living with an invisible disability – Dr Natasha Shotunde, Black Barristers’ Network Co-Founder and its Chair for seven years, reflects on a decade at the Bar
Responding to criticism on the narrow profile of government-instructed counsel, Mel Nebhrajani CB describes the system-wide change at GLD to drive fairer distribution of work and broader development of talent
The odds of success are as unforgiving as ever, but ambition clearly isn’t in short supply. David Wurtzel’s annual deep‑dive into the competition cohort shows who’s entering, who’s thriving and the trends that will define the next wave
Where to start and where to find help? Monisha Shah, Chair of the King’s Counsel Selection Panel, provides an overview of the silk selection process, debunking some myths along the way
Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
