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Weekly law digests

04 October 2018
Issue: 7811 / Categories: Case law , Law digest , In Court
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Capital gains tax

Revenue and Customs Commissioners v Higgins [2018] UKUT 280 (TCC), [2018] All ER (D) 66 (Sep)

The First-tier Tribunal (Tax Chamber) had been wrong to find that the period of ownership, pursuant to ss 222 and 223 of the Taxation of Chargeable Gains Act 1992, could only begin when the respondent tax payer had legal title to the apartment and a legal right to occupy the apartment. Accordingly, the Upper Tribunal (Tax and Chancery Chamber) allowed the appellant Revenue and Customs Commissioners appeal in relation to the payment of capital gains tax by the tax payer on the sale of a property that had been purchased off-plan.

Coroner

R (on the application of Hambleton and others) v Coroner for the Birmingham Inquests (1974) [2018] EWCA Civ 2081, [2018] All ER (D) 62 (Sep)

The defendant coroner’s decision not to call evidence directed to identifying those who planned, planted, procured and authorised the bombs used from the scope of the inquest into the Birmingham bombings had not been unlawful in the public law

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MOVERS & SHAKERS

DWF—19 appointments

DWF—19 appointments

Belfast team bolstered by three senior hires and 16 further appointments

Cadwalader—Andro Atlaga

Cadwalader—Andro Atlaga

Firm strengthens leveraged finance team with London partner hire

Knights—Ella Dodgson & Rebecca Laffan

Knights—Ella Dodgson & Rebecca Laffan

Double hire marks launch of family team in Leeds

NEWS
Small law firms want to embrace technology but feel lost in a maze of jargon, costs and compliance fears, writes Aisling O’Connell of the Solicitors Regulation Authority in this week's NLJ
Bea Rossetto of the National Pro Bono Centre makes the case for ‘General Practice Pro Bono’—using core legal skills to deliver life-changing support, without the need for niche expertise—in this week's NLJ
Artificial intelligence may be revolutionising the law, but its misuse could wreck cases and careers, warns Clare Arthurs of Penningtons Manches Cooper in this week's NLJ
Writing in NLJ this week, Victoria Rylatt and Robyn Laye of Anthony Gold Solicitors examine recent international relocation cases where allegations of domestic abuse shaped outcomes
The Supreme Court issued a landmark judgment in July that overturned the convictions of Tom Hayes and Carlo Palombo, once poster boys of the Libor and Euribor scandal. In NLJ this week, Neil Swift of Peters & Peters considers what the ruling means for financial law enforcement
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