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Income tax – Loss relief. The Revenue and Customs Commissioners rejected the taxpayers' claims to set off trading losses in respect of certain partnerships so as to reduce their payments in respect of tax due, as the partnerships had entered into a settlement agreement. The taxpayers sought judicial review. The Upper Tribunal (Tax and Chancery Chamber), in dismissing the application, held that as a result of the restatement of the partnership losses under the settlement agreement, the taxpayers had lost the right to carry back to earlier years the higher pre-amendment losses which had been claimed.
Income tax – Loss relief. The Revenue and Customs Commissioners rejected the taxpayers' claims to set off trading losses in respect of certain partnerships so as to reduce their payments in respect of tax due, as the partnerships had entered into a settlement agreement. The taxpayers sought judicial review. The Upper Tribunal (Tax and Chancery Chamber), in dismissing the application, held that as a result of the restatement of the partnership losses under the settlement agreement, the taxpayers had lost the right to carry back to earlier years the higher pre-amendment losses which had been claimed.
It’s been a particularly hectic period in both the political sphere and our working lives
Casey Randall explores the benefits of prenatal paternity testing and explains how the test is performed
Philip N Bristow explains how to unlock your aged debt to fund your tax in one easy step
Kate West discusses how best to interpret a drug test report, and the common misconceptions about what can be learnt from a drug test
Ashley Hodgkinson looks at drug testing methods and some of the most common ways people try to cheat a drug test
Clerksroom Chambers has recruited Matthew Wildish from 3 Paper Buildings (3PB) to a newly created position of Director of Clerking. Matthew joined the team at Clerksroom on 1 June
How did the international DJ and BBC Radio 1Xtra presenter find his transition to the Criminal Bar? Mark Robinsons secrets of a successful career change and his perception-breaking projects
Barrister, historian, legal biographer it was pure serendipity that the whirlwind silk went into the law and found his niche as a bestselling author, finds David Rhodes
A reminder of whats at stake. By Stephen Akinsanya
Surely diversity of thought at the Bar is a good thing? Why are chambers shoehorning all applicants for pupillage into the same mould? Roxy Lackschewitz-Martin looks at the diagnostic gap and neurodiversity in pupillage applications
Should counsel be allowed to express a personal opinion about their cases in public, when they cannot do so in court? asks Patrick O'Connor QC
