*/
Tax – Avoidance. The appellants were affected by retrospectively effective legislative changes to s 45 of the Finance Act 2003 relating to stamp duty land tax. They contended that those changes infringed art 1 of the First Protocol to the European Convention on Human Rights (A1P1) and art 6 of the Convention. They were refused permission to bring judicial review proceedings against the respondents. The Court of Appeal, Civil Division, in dismissing the appellants' appeal, held that A1P1 had not been engaged by the imposition of the legislative changes and, if it had been, the changes had been lawful and proportionate. Article 6 was also not engaged, since tax proceedings did not relate to the determination of a 'civil' right or obligation.
Tax – Avoidance. The appellants were affected by retrospectively effective legislative changes to s 45 of the Finance Act 2003 relating to stamp duty land tax. They contended that those changes infringed art 1 of the First Protocol to the European Convention on Human Rights (A1P1) and art 6 of the Convention. They were refused permission to bring judicial review proceedings against the respondents. The Court of Appeal, Civil Division, in dismissing the appellants' appeal, held that A1P1 had not been engaged by the imposition of the legislative changes and, if it had been, the changes had been lawful and proportionate. Article 6 was also not engaged, since tax proceedings did not relate to the determination of a 'civil' right or obligation.
The Bar Council faces both opportunities and challenges on our key areas this year
Exclusive Q&A with Henry Dannell
Casey Randall of AlphaBiolabs discusses the benefits of Non-invasive Prenatal Paternity testing for the timely resolution of family disputes
By Louise Crush of Westgate Wealth Management
Have you considered being a barrister in the British Army? Here’s an insight into a career in Army Legal Services
Rachel Davenport, Co-founder and Director at AlphaBiolabs, discusses the role that drug, alcohol and DNA testing can play in non-court dispute resolution (NCDR)
Senior barristers reflect on the progress made since the publication of Race at the Bar: A Snapshot Report in 2021, as well as the persistent challenges and cultural shifts still needed. Interviews by Mariam Diaby
‘Hard work and commitment can open doors. I believe that I am proof of that,’ says Senior Treasury Counsel Louise Oakley. She tells Anthony Inglese CB about her journey from Wolverhampton to the Old Bailey
What's it like being a legal trainee at the Crown Prosecution Service? Amy describes what drew her to the role, the skills required and a typical day in the life
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
The winning essay is ‘A fiction of defendant participation: Single Justice Procedure offences should be moved to the civil jurisdiction’ by Hal McNulty