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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 Sam Townend KC highlights some of the key achievements at the Bar Council this year
By Louise Crush of Westgate Wealth Management sets out the key steps to your dream property
A centre of excellence for youth justice, the Youth Justice Legal Centre provides specialist training, an advice line and a membership programme
By Kem Kemal of Henry Dannell
By Ashley Friday of AlphaBiolabs
Providing bespoke mortgage and protection solutions for barristers
Joanna Hardy-Susskind speaks to those walking away from the criminal Bar
Tom Cosgrove KC looks at the government’s radical planning reform and the opportunities and challenges ahead for practitioners
From a traumatic formative education to exceptional criminal silk – Laurie-Anne Power KC talks about her path to the Bar, pursuit of equality and speaking out against discrimination (not just during Black History Month)
Yasmin Ilhan explains the Law Commission’s proposals for a quicker, easier and more effective contempt of court regime
James Onalaja concludes his two-part opinion series
