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Practice – Stay of proceedings. The appellants had issued proceedings in the First-tier Tribunal (Tax Chamber) against their assessment to landfill tax. They were then permitted to bring judicial review proceedings founded on their legitimate expectations arising out of negotiations for repayments of overpaid landfill tax. The Revenue's application for a stay of the judicial review proceedings was dismissed. The Court of Appeal, Civil Division, dismissed the Revenue and Customs Commissioners' appeal as the taxpayers were entitled to pursue either or both remedies and, it was not clear what the Revenue's case would be in the judicial review, so it was uncertain whether there was any overlap of fact in the two sets of proceedings.
Practice – Stay of proceedings. The appellants had issued proceedings in the First-tier Tribunal (Tax Chamber) against their assessment to landfill tax. They were then permitted to bring judicial review proceedings founded on their legitimate expectations arising out of negotiations for repayments of overpaid landfill tax. The Revenue's application for a stay of the judicial review proceedings was dismissed. The Court of Appeal, Civil Division, dismissed the Revenue and Customs Commissioners' appeal as the taxpayers were entitled to pursue either or both remedies and, it was not clear what the Revenue's case would be in the judicial review, so it was uncertain whether there was any overlap of fact in the two sets of proceedings.
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