*/
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 is ready to support a turn to the efficiencies that will make a difference
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
What meaningful steps can you take in 2026 to advance your legal career? asks Thomas Cowan of St Pauls Chambers
Marie Law, Director of Toxicology at AlphaBiolabs, explains why drugs may appear in test results, despite the donor denying use of them
Ever wondered what a pupillage is like at the CPS? This Q and A provides an insight into the training, experience and next steps
The appointments of 96 new King’s Counsel (also known as silk) are announced today
Ready for the new way to do tax returns? David Southern KC continues his series explaining the impact on barristers. In part 2, a worked example shows the specific practicalities of adapting to the new system
Resolution of the criminal justice crisis does not lie in reheating old ideas that have been roundly rejected before, say Ed Vickers KC, Faras Baloch and Katie Bacon
With pupillage application season under way, Laura Wright reflects on her route to ‘tech barrister’ and offers advice for those aiming at a career at the Bar
