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Capital gains tax – Computation of chargeable gains – Contingent liability. Court of Session: Allowing an appeal by a taxpayer against a decision of the Upper Tribunal, the court held that a sum a company chairman paid in settlement of a court action was made for a contingent liability in respect of representations he made on a disposal by way of sale of his shares in the company within the meaning of s 49(1)(c) of the Taxation of Chargeable Gains Act 1992, so as to require adjustment of his liability to capital gains tax under s 49(2).
Capital gains tax – Computation of chargeable gains – Contingent liability. Court of Session: Allowing an appeal by a taxpayer against a decision of the Upper Tribunal, the court held that a sum a company chairman paid in settlement of a court action was made for a contingent liability in respect of representations he made on a disposal by way of sale of his shares in the company within the meaning of s 49(1)(c) of the Taxation of Chargeable Gains Act 1992, so as to require adjustment of his liability to capital gains tax under s 49(2).
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