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Income tax – Deduction in computing profits. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer geriatrician against a decision of the First-tier Tribunal (Tax and Chancery Chamber) (FTT) in which the FTT had decided that certain travel expenses claimed by the taxpayer in respect of his private practice as a self-employed medical practitioner were not deductible. The tribunal took the view that those non-deductible travel expenses had not been 'wholly and exclusively' incurred for the purposes of the taxpayer's private practice as required by s 34 of the Income Tax (Trading and Other Income) Act 2005.
Income tax – Deduction in computing profits. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer geriatrician against a decision of the First-tier Tribunal (Tax and Chancery Chamber) (FTT) in which the FTT had decided that certain travel expenses claimed by the taxpayer in respect of his private practice as a self-employed medical practitioner were not deductible. The tribunal took the view that those non-deductible travel expenses had not been 'wholly and exclusively' incurred for the purposes of the taxpayer's private practice as required by s 34 of the Income Tax (Trading and Other Income) Act 2005.
Update from the Chair of 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
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
The Chief Legal Officer to the Metropolitan Police, barrister Brett Welch, tells Anthony Inglese CB about his mission and the work to turn the Met around
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
Grok around and find out – or not? Mariya Peykova investigates the nudification scandal, what the law has to say about sexually explicit deepfakes, and whether stronger regulation is needed
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
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