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It’s a £3.5m question: “Is a teacake a biscuit or a cake?”

HMRC Production Orders have changed. Maria Piggin explains how

Peter Vaines is intrugued by a Revenue U-turn and the meaning of residency

Taxation

Alistair Darling and the Pre Budget Report proved to be a disappointing combination, says Peter Vaines

Revenue and Customs Commissioners v Khawaja [2008] EWHC 1687 (Ch), [2008] All ER (D) 227 (Jul)

Leisure Pass Group Ltd v Revenue and Customs Commissioners [2008] EWCH 2158 (Ch), [2008] All ER (D) 55 (Sep)

Revenue and Customs Commissioners v Xicom Systems Ltd [2008] EWHC 1945 (Ch), [2008] All ER (D) 39 (Aug)

Revenue and Customs Prosecutions Office v Allad [2008] EWCA Crim 1741, [2008] All ER (D) 407 (Jul)

Commissioners v Khawaja [2008] EWHC 1687 (Ch), [2008] All ER (D) 227 (Jul)

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MOVERS & SHAKERS

Harper James—Lottie Hugo

Harper James—Lottie Hugo

Commercial law firm announces appointment of corporate partner

Carey Olsen—Patrick Ormond

Carey Olsen—Patrick Ormond

Partner joins corporate and finance practice in British Virgin Islands

Dawson Cornwell—Naomi Angell

Dawson Cornwell—Naomi Angell

Firm strengthens children department with adoption and surrogacy expert

NEWS
Freezing orders in divorce proceedings can unexpectedly ensnare third parties and disrupt businesses. In NLJ this week, Lucy James of Trowers & Hamlins explains how these orders—dubbed a ‘nuclear weapon’—preserve assets but can extend far beyond spouses to companies and business partners 
A Court of Appeal ruling has clarified that ‘rent’ must be monetary—excluding tenants paid in labour from statutory protection. In this week's NLJ, James Naylor explains Garraway v Phillips, where a tenant worked two days a week instead of paying rent
Thousands more magistrates are to be recruited, under a major shake-up to speed up and expand the hiring process
The winners of the LexisNexis Legal Awards 2026 have now been announced, marking another outstanding celebration of excellence, innovation, and impact across the legal profession
Three men wrongly imprisoned for a combined 77 years have been released—yet received ‘not a penny’ in compensation, exposing deep flaws in the justice system. Writing in NLJ this week, Dr Jon Robins reports on Justin Plummer, Oliver Campbell and Peter Sullivan, whose convictions collapsed amid discredited forensics, ‘oppressive’ police interviews and unreliable ‘cell confessions’
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