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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 David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Clement Cowley, Partner at The Penny Group, discusses the upcoming changes to pensions and Inheritance Tax and the potential impact on your financial future
Save the Children UK is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
The Chief Legal Officer to the Metropolitan Police, barrister Brett Welch, tells Anthony Inglese CB about his mission and the work to turn the Met around
Barrister apprenticeships – shortly to provide the fourth pathway to the Bar – are an ideal opportunity to support local talent and ‘grow your own’, say Tim Coulson and Dr Jane Dennehy
Grok around and find out – or not? Mariya Peykova investigates the nudification scandal, what the law has to say about sexually explicit deepfakes, and whether stronger regulation is needed
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
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