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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 Chair of the Bar reports back
Susie Griffin on the admin that keeps barristers from billable work
Clement Cowley, Partner at The Penny Group, explains how global events can influence the performance of pensions and ISAs, and why taking a long-term approach to investing is often the most effective strategy
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, discusses what family law professionals need to know about hallucinogens, from the main hallucinogenic drugs encountered in family proceedings, to their effects and the testing options available
Harmony Christian Ministries is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
By David Green
At the start of her term, Chair of the Bar 2026 Kirsty Brimelow KC set out a series of priorities for the year ahead. One of those priorities was children in the justice system
As the world becomes more digital, Barbara Vinagre Mota examines international research into the mental health consequences of judges’ exposure to graphic and immersive evidence, highlighting the importance of support systems
In an era of patient-centred care and growing concern over misconduct in medical settings, why do women still lack the right to choose women consultants for examination and treatment? Charles Davey investigates
Reviewed by Daniel Barnett
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
