*/
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.
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
