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Income tax – Return. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the application by a taxpayer for judicial review of a decision by the Revenue and Customs Commissioners not to allow his claim for repayment of overpaid tax on the basis that the taxpayer's return had been received after the expiry of the four-year time limit imposed by s 34(1) of the Taxes Management Act 1970. The tribunal decided that, in line with existing authority, the time limit in that sub-section had no application to a self-assessment made by a taxpayer. Accordingly, the Revenue was ordered to process the taxpayer's tax return including the self-assessment in respect of the relevant year.
Income tax – Return. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the application by a taxpayer for judicial review of a decision by the Revenue and Customs Commissioners not to allow his claim for repayment of overpaid tax on the basis that the taxpayer's return had been received after the expiry of the four-year time limit imposed by s 34(1) of the Taxes Management Act 1970. The tribunal decided that, in line with existing authority, the time limit in that sub-section had no application to a self-assessment made by a taxpayer. Accordingly, the Revenue was ordered to process the taxpayer's tax return including the self-assessment in respect of the relevant year.
Barbara Mills KC, the new Chair of the Bar, outlines some key themes and priorities
A family lawyer has won a £500 donation for her preferred charity, an education centre for women from disadvantaged backgrounds, thanks to drug, alcohol and DNA testing laboratory AlphaBiolabs’ Giving Back campaign
Louise Crush of Westgate Wealth Management highlights some of the ways you can cut your IHT bill
Rachel Davenport breaks down everything you need to know about AlphaBiolabs’ industry-leading laboratory testing services for legal matters
By Louise Crush of Westgate Wealth Management sets out the key steps to your dream property
A centre of excellence for youth justice, the Youth Justice Legal Centre provides specialist training, an advice line and a membership programme
Barbara Mills KC wants to raise the profile of the family Bar. She also wants to improve wellbeing and enhance equality, diversity and inclusion in the profession. She talks to Joshua Rozenberg KC (hon) about her plans for the year ahead
Professor Dominic Regan and Seán Jones KC identify good value bottles across the price spectrum – from festive fizz to reliable reds
Reviews by Daniel Barnett
And the winner is… the Bar Council introduces the barristers honoured in the 2024 awards celebrating the achievements of the employed Bar
Mark Neale, Director General of the Bar Standards Board, offers an update on the Equality Rules consultation
