Peter Vaines is intrugued by a Revenue U-turn and the meaning of residency
Alistair Darling and the Pre Budget Report proved to be a disappointing combination, says Peter Vaines
Peter Vaines turns the spotlight on trading losses, unlawful dividends… and deep gains
TAX CLEARANCES
IHT: BUSINESS PROPERTY RELIEF
PAYMENTS OUT OF SIPPS
The Finance Bill, Capital Allowances, Capital Gains Tax
The Budget will have made the chancellor few new friends at home or abroad, says Peter Vaines
DOMICILE REVIEW
CAPITAL GAINS TAX—THE NEW RULES
MOVERS & SHAKERS
Birketts—trainee cohort
Firm welcomes new cohort of 29 trainee solicitors for 2025
Keoghs—four appointments
Four partner hires expand legal expertise in Scotland and Northern Ireland
Brabners—Ben Lamb
Real estate team in Yorkshire welcomes new partner
NEWS
Robert Taylor of 360 Law Services warns in this week's NLJ that adoption of artificial intelligence (AI) risks entrenching disadvantage for SME law firms, unless tools are tailored to their needs
The Court of Protection has ruled in Macpherson v Sunderland City Council that capacity must be presumed unless clearly rebutted. In this week's NLJ, Sam Karim KC and Sophie Hurst of Kings Chambers dissect the judgment and set out practical guidance for advisers faced with issues relating to retrospective capacity and/or assessments without an examination
Delays and dysfunction continue to mount in the county court, as revealed in a scathing Justice Committee report and under discussion this week by NLJ columnist Professor Dominic Regan of City Law School. Bulk claims—especially from private parking firms—are overwhelming the system, with 8,000 cases filed weekly
Charles Pigott of Mills & Reeve charts the turbulent progress of the Employment Rights Bill through the House of Lords, in this week's NLJ
From oligarchs to cosmetic clinics, strategic lawsuits against public participation (SLAPPs) target journalists, activists and ordinary citizens with intimidating legal tactics. Writing in NLJ this week, Sadie Whittam of Lancaster University explores the weaponisation of litigation to silence critics
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