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Income tax – Charge to tax. The Court of Appeal, Civil Division, dismissed the Revenue and Customs Commissioners' appeal concerning whether an employee was liable to income tax in respect of a car leased to him by his employer on arm's length commercial terms, including lease charges at full market value. The tribunals had been right to have decided that a charge to income tax arose under Ch 6 of Pt 3 of the Income Tax (Earnings and Pensions) Act 2003 only if the terms on which a car was leased to an employee conferred a benefit on the employee in the ordinary sense of that word, and the employees in the present case had received no such benefit.
Income tax – Charge to tax. The Court of Appeal, Civil Division, dismissed the Revenue and Customs Commissioners' appeal concerning whether an employee was liable to income tax in respect of a car leased to him by his employer on arm's length commercial terms, including lease charges at full market value. The tribunals had been right to have decided that a charge to income tax arose under Ch 6 of Pt 3 of the Income Tax (Earnings and Pensions) Act 2003 only if the terms on which a car was leased to an employee conferred a benefit on the employee in the ordinary sense of that word, and the employees in the present case had received no such benefit.
The Chair of the Bar reports back
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
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
Developing a tech start-up demands a different definition of excellence to the Bar, says Saara Idelbi. The co-creator of Advocatr on entrepreneurship, AI advocacy training, and matching the thrill of a killer cross-examination
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
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
