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Value added tax – Overpayment of tax. The Upper Tribunal (Tax and Chancery Chamber) dismissed an appeal by the taxpayer car dealer company on the basis that the First tier (tax chamber) was entitled to infer, in the absence of documentary evidence from the taxpayer, that the taxpayer had not accounted for VAT on bonuses paid by manufacturers to the taxpayer on purchase of demonstrator and courtesy cars in relevant claim periods.
Value added tax – Overpayment of tax. The Upper Tribunal (Tax and Chancery Chamber) dismissed an appeal by the taxpayer car dealer company on the basis that the First tier (tax chamber) was entitled to infer, in the absence of documentary evidence from the taxpayer, that the taxpayer had not accounted for VAT on bonuses paid by manufacturers to the taxpayer on purchase of demonstrator and courtesy cars in relevant claim periods.
Chair of the Bar finds common ground on legal services between our two jurisdictions, plus an update on jury trials
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
An interview with Rob Wagg, CEO of New Park Court Chambers
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
With at least 31 reports of AI hallucinations in UK legal cases – over 800 worldwide – and judges using AI to assist in judicial decision-making, the risks and benefits are impossible to ignore. Matthew Lee examines how different jurisdictions are responding
What has changed, and why? Paul Secher unpacks the new standards aligning the recruiting, training and appraising of judges – the first major change to the system for ten years
The deprivation of liberty is the most significant power the state can exercise. Drawing on frontline experience, Chris Henley KC explains why replacing trial by jury with judge-only trials risks undermining justice
Baffled by the government’s proposed s 41 reforms and by the Law Commission’s preferred model, Laura Hoyano looks at what won’t work, and what will
