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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.
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
Giovanni D’Avola explores the issue of over-citation of unreported cases and the ‘added value’ elements of a law report
Louise Crush explores the key points and opportunities for tax efficiency
Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
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