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Income tax – Partnership. The 154 taxpayers issued judicial review proceedings, challenging the legality of partner payment notices given by the defendant Revenue and Customs Commissioners in the exercise of new powers under the Finance Act 2014. The Administrative Court, in dismissing the application, held that there had been no breach of natural justice and the decision to give the notices was neither unreasonable nor irrational. Further, there had been no breach of the taxpayers' legitimate expectations, or their rights under art 6 of the European Convention on Human Rights or art 1 of the First Protocol to the Convention.
Income tax – Partnership. The 154 taxpayers issued judicial review proceedings, challenging the legality of partner payment notices given by the defendant Revenue and Customs Commissioners in the exercise of new powers under the Finance Act 2014. The Administrative Court, in dismissing the application, held that there had been no breach of natural justice and the decision to give the notices was neither unreasonable nor irrational. Further, there had been no breach of the taxpayers' legitimate expectations, or their rights under art 6 of the European Convention on Human Rights or art 1 of the First Protocol to the Convention.
The age of criminal responsibility, extreme weather and conflict resolution – plus, new protocol for reporting bullying at 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
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
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
Solicitor General Ellie Reeves KC MP discusses her decade as a trade union and employment law barrister, the demands of life as a Law Officer and the number one priority shaping her work. Interview by Anthony Inglese CB
A decade of reviews and research has disrupted accepted thinking in the search for causality. Suicides following abuse have overtaken domestic homicides. Is the law keeping up? Professor Susan Edwards KC (Hon) examines recent cases and the obstacles to successful prosecution
At least not that way, says Richard Paige
