*/
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.
Our call for sufficient resources for the justice system and for the Bar to scrutinise the BSB’s latest consultation
Marie Law, Head of Toxicology at AlphaBiolabs, discusses alcohol testing for the Family Court
Louise Crush of Westgate Wealth explains how to make sure you are investing suitably, and in your long-term interests
In conversation with Matthew Bland, Lincoln’s Inn Library
Millicent Wild of 5 Essex Chambers describes her pupillage experience
Louise Crush of Westgate Wealth explores some key steps to take when starting out as a barrister in order to secure your financial future
From a traumatic formative education to exceptional criminal silk – Laurie-Anne Power KC talks about her path to the Bar, pursuit of equality and speaking out against discrimination (not just during Black History Month)
James Onalaja concludes his two-part opinion series
Expectations, experiences and survival tips – some of the things I wished I had known (or applied) when I was starting pupillage. By Chelsea Brooke-Ward
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