*/
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 Chair of the Bar reports back
Susie Griffin on the admin that keeps barristers from billable work
Clement Cowley, Partner at The Penny Group, explains how global events can influence the performance of pensions and ISAs, and why taking a long-term approach to investing is often the most effective strategy
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, discusses what family law professionals need to know about hallucinogens, from the main hallucinogenic drugs encountered in family proceedings, to their effects and the testing options available
Harmony Christian Ministries is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
By David Green
At the start of her term, Chair of the Bar 2026 Kirsty Brimelow KC set out a series of priorities for the year ahead. One of those priorities was children in the justice system
As the world becomes more digital, Barbara Vinagre Mota examines international research into the mental health consequences of judges’ exposure to graphic and immersive evidence, highlighting the importance of support systems
In an era of patient-centred care and growing concern over misconduct in medical settings, why do women still lack the right to choose women consultants for examination and treatment? Charles Davey investigates
Reviewed by Daniel Barnett
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
