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Stamp duty – Stamp duty land tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Portland Gas Storage Ltd (Portland) against a decision of the First-tier Tribunal (Tax and Chancery Chamber)(FTT) in which the FTT had struck out Portland's appeal on the basis that it had no jurisdiction to hear the appeal where there had been no appealable decision by the Revenue and Customs Commissioners as required by para 35(1) of Sch 10 to the Finance Act 2003. The tribunal decided that certain letters sent by the Revenue to Portland had amounted to an enquiry into the return at issue and a closure notice with the result that Portland had had a right of appeal against the decision at issue.
Stamp duty – Stamp duty land tax. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Portland Gas Storage Ltd (Portland) against a decision of the First-tier Tribunal (Tax and Chancery Chamber)(FTT) in which the FTT had struck out Portland's appeal on the basis that it had no jurisdiction to hear the appeal where there had been no appealable decision by the Revenue and Customs Commissioners as required by para 35(1) of Sch 10 to the Finance Act 2003. The tribunal decided that certain letters sent by the Revenue to Portland had amounted to an enquiry into the return at issue and a closure notice with the result that Portland had had a right of appeal against the decision at issue.
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
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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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