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Income tax – Discounts. The Upper Tribunal (Tax and Chancery Chamber) affirmed in part a decision of the First-tier Tribunal (Tax Chamber) which had upheld the decision by the Revenue and Customs Commissioners to amend the taxpayers' self-assessment tax returns on the basis that the profits made by the taxpayers on fixed rate notes stripped of interest coupons amounted to a discount of an income nature.
Income tax – Discounts. The Upper Tribunal (Tax and Chancery Chamber) affirmed in part a decision of the First-tier Tribunal (Tax Chamber) which had upheld the decision by the Revenue and Customs Commissioners to amend the taxpayers' self-assessment tax returns on the basis that the profits made by the taxpayers on fixed rate notes stripped of interest coupons amounted to a discount of an income nature.
The beginning of the legal year offers the opportunity for a renewed commitment to justice and the rule of law both at home and abroad
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A centre of excellence for youth justice, the Youth Justice Legal Centre provides specialist training, an advice line and a membership programme
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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)
James Onalaja concludes his two-part opinion series
Yasmin Ilhan explains the Law Commission’s proposals for a quicker, easier and more effective contempt of court regime
