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
Carey Olsen—Kim Paiva
Group partner joins Guernsey banking and finance practice
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Morgan Lewis—Kat Gibson
London labour and employment team announces partner hire
Foot Anstey McKees—Chris Milligan & Michael Kelly
Double partner appointment marks Belfast expansion
NEWS
Is a suspect’s state of mind a ‘fact’ capable of triggering adverse inferences? Writing in NLJ this week, Andrew Smith of Corker Binning examines how R v Leslie reshapes the debate
The Ministry of Justice (MoJ) has not done enough to protect the future sustainability of the legal aid market, MPs have warned
Writing in NLJ this week, NLJ columnist Dominic Regan surveys a landscape marked by leapfrog appeals, costs skirmishes and notable retirements. With an appeal in Mazur due to be heard next month, Regan notes that uncertainties remain over who will intervene, and hopes for the involvement of the Lady Chief Justice and the Master of the Rolls in deciding the all-important outcome
After the Southport murders and the misinformation that followed, contempt of court law has come under intense scrutiny. In this week's NLJ, Lawrence McNamara and Lauren Schaefer of the Law Commission unpack proposals aimed at restoring clarity without sacrificing fair trial rights
The latest Home Office figures confirm that stop and search remains both controversial and diminished. Writing in NLJ this week, Neil Parpworth of De Montfort University analyses data showing historically low use of s 1 PACE powers, with drugs searches dominating what remains
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