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Income tax – Capital gains. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber), following a joint reference to it by the taxpayer and the Revenue, that corporate bonds purchased by the taxpayer and subsequently realised in whole or in part were qualifying corporate bonds within s 117 of the Taxation of Chargeable Gains Act 1992 and thereby qualified for the exemption from capital gains tax contained in s 115 of that Act.
Income tax – Capital gains. The Upper Tribunal (Tax and Chancery Chamber) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber), following a joint reference to it by the taxpayer and the Revenue, that corporate bonds purchased by the taxpayer and subsequently realised in whole or in part were qualifying corporate bonds within s 117 of the Taxation of Chargeable Gains Act 1992 and thereby qualified for the exemption from capital gains tax contained in s 115 of that Act.
Chair of the Bar finds common ground on legal services between our two jurisdictions, plus an update on jury trials
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
By Louise Crush of Westgate Wealth Management
Marie Law, Director of Toxicology at AlphaBiolabs, examines the latest ONS data on drug misuse and its implications for toxicology testing in family law cases
An interview with Rob Wagg, CEO of New Park Court Chambers
There is no typical day in the life as a Supreme Court judicial assistant, says Josephine Gillingwater, and that’s what makes the role so enjoyably diverse
With at least 31 reports of AI hallucinations in UK legal cases – over 800 worldwide – and judges using AI to assist in judicial decision-making, the risks and benefits are impossible to ignore. Matthew Lee examines how different jurisdictions are responding
What has changed, and why? Paul Secher unpacks the new standards aligning the recruiting, training and appraising of judges – the first major change to the system for ten years
The deprivation of liberty is the most significant power the state can exercise. Drawing on frontline experience, Chris Henley KC explains why replacing trial by jury with judge-only trials risks undermining justice
Baffled by the government’s proposed s 41 reforms and by the Law Commission’s preferred model, Laura Hoyano looks at what won’t work, and what will
