*/
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.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
By Louise Crush of Westgate Wealth Management
Marie Law, Director of Toxicology at AlphaBiolabs, examines the latest ONS data on drug misuse and its implications for toxicology testing in family law cases
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Where to start and where to find help? Monisha Shah, Chair of the King’s Counsel Selection Panel, provides an overview of the silk selection process, debunking some myths along the way
Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
