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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 age of criminal responsibility, extreme weather and conflict resolution – plus, new protocol for reporting bullying at the Bar
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
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Clement Cowley, Partner at The Penny Group, discusses the upcoming changes to pensions and Inheritance Tax and the potential impact on your financial future
Save the Children UK is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
Barrister apprenticeships – shortly to provide the fourth pathway to the Bar – are an ideal opportunity to support local talent and ‘grow your own’, say Tim Coulson and Dr Jane Dennehy
Solicitor General Ellie Reeves KC MP discusses her decade as a trade union and employment law barrister, the demands of life as a Law Officer and the number one priority shaping her work. Interview by Anthony Inglese CB
A decade of reviews and research has disrupted accepted thinking in the search for causality. Suicides following abuse have overtaken domestic homicides. Is the law keeping up? Professor Susan Edwards KC (Hon) examines recent cases and the obstacles to successful prosecution
Why every major sporting event needs an anti-corruption policy. By Louis Weston
At least not that way, says Richard Paige
