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Income tax – Annual payment. The Upper Tribunal (Tax and Chancery Chamber) ruled on the liability of the taxpayer under his contract of employment to refund a proportion of a taxable signing bonus when he had given notice to resign prior to the end of the period for which the employee had committed to remain an employee. It held, inter alia, that a payment which had been made by an employee could be brought into account in determining taxable earnings only where the same payment, made prior to the Income Tax (Earnings and Pensions) Act 2003, would have been brought into account in determining the amount of taxable emoluments.
Income tax – Annual payment. The Upper Tribunal (Tax and Chancery Chamber) ruled on the liability of the taxpayer under his contract of employment to refund a proportion of a taxable signing bonus when he had given notice to resign prior to the end of the period for which the employee had committed to remain an employee. It held, inter alia, that a payment which had been made by an employee could be brought into account in determining taxable earnings only where the same payment, made prior to the Income Tax (Earnings and Pensions) Act 2003, would have been brought into account in determining the amount of taxable emoluments.
Update from the Chair of the Bar
By Clement Cowley, Partner at The Penny Group
Modernising communication and collaboration at a leading Chancery set. A Zexi case study
How to build profile without compromising professional duties. By Naumaan Farooq, Co-Founder of Inked PR
Marie Law, Director of Toxicology at AlphaBiolabs, examines the role of cut-off levels, and the wider range of factors that must be considered when interpreting results for family court proceedings
Endometriosis Awareness North, a charity raising awareness of endometriosis and supporting those affected across the North of England, has received a £500 boost from AlphaBiolabs via the company’s Giving Back initiative
A decade of reviews and research has disrupted accepted thinking in the search for causality. Suicides following abuse have overtaken domestic homicides. Is the law keeping up? Professor Susan Edwards KC (Hon) examines recent cases and the obstacles to successful prosecution
The case against judge-only justice – and why efficiency is not enough. By Professor Leslie Thomas KC
Heritage as an anchor and a compass, finding our common humanity and embracing the power of the outsider – Melina Antoniadis’s lessons learnt
Seeing the full picture – Baljit Ubhey OBE outlines the CPS action plan to tackle violence against women and girls, offering insights directly relevant to courtroom practice
Lauren Fullerton examines the how, what and why of setting up a second chambers base
