*/
Trust and trustee – Investments. The Upper Tribunal Tax and Chancery Chamber held that it was not bound by a previous decision of the High Court and that in any event the decision in Pierce v Wood was wrong. It further held that the Court of Appeal in Howell v Trippier had not held that the deeming effect of s 249(6)(b) Income and Corporation Taxes Act 1988 applied for the purposes of trust law generally or indeed for any purpose outside that Act. Section 249(6)(b) did not have any effect beyond that Act and that therefore the scrip dividend shares and their proceeds of sale were capital of the settlement.
Trust and trustee – Investments. The Upper Tribunal Tax and Chancery Chamber held that it was not bound by a previous decision of the High Court and that in any event the decision in Pierce v Wood was wrong. It further held that the Court of Appeal in Howell v Trippier had not held that the deeming effect of s 249(6)(b) Income and Corporation Taxes Act 1988 applied for the purposes of trust law generally or indeed for any purpose outside that Act. Section 249(6)(b) did not have any effect beyond that Act and that therefore the scrip dividend shares and their proceeds of sale were capital of the settlement.
Barbara Mills KC, the new Chair of the Bar, outlines some key themes and priorities
Rachel Davenport, Co-founder and Director at AlphaBiolabs, discusses the role that drug, alcohol and DNA testing can play in non-court dispute resolution (NCDR)
Casey Randall explores what makes AlphaBiolabs the industry leader for court-admissible DNA testing
By Louise Crush of Westgate Wealth Management
A family lawyer has won a £500 donation for her preferred charity, an education centre for women from disadvantaged backgrounds, thanks to drug, alcohol and DNA testing laboratory AlphaBiolabs’ Giving Back campaign
Louise Crush of Westgate Wealth Management highlights some of the ways you can cut your IHT bill
What's it like being a legal trainee at the Crown Prosecution Service? Amy describes what drew her to the role, the skills required and a typical day in the life
Barbara Mills KC wants to raise the profile of the family Bar. She also wants to improve wellbeing and enhance equality, diversity and inclusion in the profession. She talks to Joshua Rozenberg KC (hon) about her plans for the year ahead
Are Birmingham’s Intensive Supervision Courts successfully turning women offenders’ lives around? Chloe Ashley talks to District Judge Michelle Smith
Professor Dominic Regan and Seán Jones KC identify good value bottles across the price spectrum – from festive fizz to reliable reds
Governments who play fast and loose with the law get into real trouble, says the new Attorney General. The Rt Hon Lord Hermer KC talks to Anthony Inglese CB about what drew this boy from Cardiff to the Bar, bringing the barrister ethos to the front bench, and how he will be measuring success
