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Tribunal – Upper Tribunal. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the application by the Revenue and Customs Commissioners (the Revenue) for an extension of time for the filing of a notice of appeal. The tribunal decided that the two requirements specifically mentioned in the new CPR 3.9, namely the need for appeals to be conducted efficiently and the need to enforce compliance with the Tribunal Procedure (Upper Tribunal) Rules 2008, SI 2008/2698, led ineluctably to the conclusion that the Revenue's application to submit a notice of appeal after the time limit had expired should be refused.
Tribunal – Upper Tribunal. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the application by the Revenue and Customs Commissioners (the Revenue) for an extension of time for the filing of a notice of appeal. The tribunal decided that the two requirements specifically mentioned in the new CPR 3.9, namely the need for appeals to be conducted efficiently and the need to enforce compliance with the Tribunal Procedure (Upper Tribunal) Rules 2008, SI 2008/2698, led ineluctably to the conclusion that the Revenue's application to submit a notice of appeal after the time limit had expired should be refused.
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
Giovanni D’Avola explores the issue of over-citation of unreported cases and the ‘added value’ elements of a law report
Louise Crush explores the key points and opportunities for tax efficiency
Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
Is now the time to review your financial position, having reached a career milestone? asks Louise Crush
If you were to host a dinner party with 10 guests, and you asked them to explain what financial planning is and how it differs to financial advice, you’d receive 10 different answers. The variety of answers highlights the ongoing need to clarify and promote the value of financial planning.
Most of us like to think we would risk our career in order to meet our ethical obligations, so why have so many lawyers failed to hold the line? asks Flora Page
If your current practice environment is bringing you down, seek a new one. However daunting the change, it will be worth it, says Anon Barrister
One year on and the Court of Appeal fails to quash convictions after receiving evidence of racism in the jury room, and there are still no revisions to the Equal Treatment Bench Book , says Keir Monteith KC
A cultural life and times
In a new video-podcast series, Frances Gibb asks some of the most senior former judges about their time in office, their key decisions and dealings with ministers
