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Customs and Excise – Excise duty. 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)(the FTT) upholding the taxpayer's appeal against an assessment to duty raised by the Revenue on the basis that, in contravention of various provisions of the Hydrocarbon Oils Duties Act 1979, he had wrongfully used rebated fuel in a tractor. The tribunal decided that by failing to take steps to initiate condemnation proceedings, the taxpayer had caused the tractor to be 'duly condemned' with the effect that the deeming provision in para 5 of Sch 3 to the Customs & Excise Management Act 1970 did apply.
Customs and Excise – Excise duty. 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)(the FTT) upholding the taxpayer's appeal against an assessment to duty raised by the Revenue on the basis that, in contravention of various provisions of the Hydrocarbon Oils Duties Act 1979, he had wrongfully used rebated fuel in a tractor. The tribunal decided that by failing to take steps to initiate condemnation proceedings, the taxpayer had caused the tractor to be 'duly condemned' with the effect that the deeming provision in para 5 of Sch 3 to the Customs & Excise Management Act 1970 did apply.
The Bar Council will press for investment in justice at party conferences, the Chancellor’s Budget and Spending Review
Equip yourself for your new career at the Bar
Louise Crush of Westgate Wealth explores some key steps to take when starting out as a barrister in order to secure your financial future
Millicent Wild of 5 Essex Chambers describes her pupillage experience
Drug, alcohol and DNA testing laboratory AlphaBiolabs has made a £500 donation to Juno Women’s Aid in Nottingham as part of its Giving Back campaign
Casedo explains how to hit the ground running on your next case with a four-step plan to transform the way you work
Expectations, experiences and survival tips – some of the things I wished I had known (or applied) when I was starting pupillage. By Chelsea Brooke-Ward
If you are in/about to start pupillage, you will soon be facing the pupillage stage assessment in professional ethics. Jane Hutton and Patrick Ryan outline exam format and tactics
To mark the fifth anniversary of the Bar Standards Board’s Race Equality Taskforce, Dee Sekar reflects on key milestones, the role of regulation in race equality, and calls for views on the upcoming equality rules consultation
Daniel Barnett serves up a host of summer shows
How to start a podcast? Former High Court judge Sir Nicholas Mostyn explains how he joined forces with Lord Falconer and Baroness Helena Kennedy KC to develop and present their weekly legal podcast
