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Income tax – Loss relief. The Court of Appeal, Civil Division, dismissed the claimant taxpayers' appeal against the dismissal of their claim for judicial review of the defendant Revenue and Customs Commissioners' (the Revenue) amendments to their tax returns, by which the Revenue declined to accept their claims for loss relief in relation to their investments in certain film partnerships. Among other things, the court rejected the taxpayers' procedural arguments to the effect that the Revenue had not been entitled to enquire into the individual taxpayers' tax returns for the years 02, pursuant to the combined effect of ss 9A and 12AC(3) of the Taxes Management Act 1970, or, as a result of such enquiries, and a subsequent partnership settlement agreement, to amend such returns pursuant to ss 50(9) and 54 of the Act.
Income tax – Loss relief. The Court of Appeal, Civil Division, dismissed the claimant taxpayers' appeal against the dismissal of their claim for judicial review of the defendant Revenue and Customs Commissioners' (the Revenue) amendments to their tax returns, by which the Revenue declined to accept their claims for loss relief in relation to their investments in certain film partnerships. Among other things, the court rejected the taxpayers' procedural arguments to the effect that the Revenue had not been entitled to enquire into the individual taxpayers' tax returns for the years 02, pursuant to the combined effect of ss 9A and 12AC(3) of the Taxes Management Act 1970, or, as a result of such enquiries, and a subsequent partnership settlement agreement, to amend such returns pursuant to ss 50(9) and 54 of the Act.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
By Louise Crush of Westgate Wealth Management
Marie Law, Director of Toxicology at AlphaBiolabs, examines the latest ONS data on drug misuse and its implications for toxicology testing in family law cases
A career shaped by advocacy beyond her practice, and the realities of living with an invisible disability – Dr Natasha Shotunde, Black Barristers’ Network Co-Founder and its Chair for seven years, reflects on a decade at the Bar
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Where to start and where to find help? Monisha Shah, Chair of the King’s Counsel Selection Panel, provides an overview of the silk selection process, debunking some myths along the way
Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
There is no typical day in the life as a Supreme Court judicial assistant, says Josephine Gillingwater, and that’s what makes the role so enjoyably diverse
