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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.
Chair of the Bar reports back
Marie Law, Director of Toxicology at AlphaBiolabs
A £500 donation from AlphaBiolabs has been made to the leading UK charity tackling international parental child abduction and the movement of children across international borders
Marie Law, Director of Toxicology at AlphaBiolabs, outlines the drug and alcohol testing options available for family law professionals, and how a new, free guide can help identify the most appropriate testing method for each specific case
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
A career shaped by advocacy beyond her practice, and the realities of living with an invisible disability – Dr Natasha Shotunde, Black Barristers’ Network Co-Founder and its Chair for seven years, reflects on a decade at the Bar
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Where to start and where to find help? Monisha Shah, Chair of the King’s Counsel Selection Panel, provides an overview of the silk selection process, debunking some myths along the way
Do chatbot providers owe a duty of care for negligent misstatements? Jasper Wong suggests that the principles applicable to humans should apply equally to machines
There is no typical day in the life as a Supreme Court judicial assistant, says Josephine Gillingwater, and that’s what makes the role so enjoyably diverse
