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Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) upheld the decision of the First-tier Tribunal (Tax Chamber) to reject the taxpayer's argument that his tax liability had, as a matter of law, been concluded by a confiscation order made against him following his conviction for the sale of counterfeit/contraband cigarettes. The tribunal dismissed the taxpayer's appeal against the FTT's decision on the basis that there had been no decision binding the Revenue and Customs Commissioners which had precluded performance of the statutory duty under s 29 of the Taxes Management Act 1970 to assess the taxpayer for non-payment of income tax.
Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) upheld the decision of the First-tier Tribunal (Tax Chamber) to reject the taxpayer's argument that his tax liability had, as a matter of law, been concluded by a confiscation order made against him following his conviction for the sale of counterfeit/contraband cigarettes. The tribunal dismissed the taxpayer's appeal against the FTT's decision on the basis that there had been no decision binding the Revenue and Customs Commissioners which had precluded performance of the statutory duty under s 29 of the Taxes Management Act 1970 to assess the taxpayer for non-payment of income tax.
The age of criminal responsibility, extreme weather and conflict resolution – plus, new protocol for reporting bullying at 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
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
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
Solicitor General Ellie Reeves KC MP discusses her decade as a trade union and employment law barrister, the demands of life as a Law Officer and the number one priority shaping her work. Interview by Anthony Inglese CB
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
At least not that way, says Richard Paige
