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
