Legislation

Law Commission 

The Law Commission has launched a consultation on licensing for taxis and private hire vehicles.

Toby Craig and Charles Hale reflect on the results of May’s local and mayoral elections and the plans revealed by the second Queen’s Speech of the Coalition Government  

Trials and Jubilations

And in the blink of an eye, it was all over. It’s been a busy month for the Queen, as she put quill to parchment to grant the Royal Assent to what is now the Legal Aid, Sentencing and Punishment of Offenders Act. That marked the end of a long and arduous lobbying process, which sadly was always to have a disappointing outcome, but with some important victories. Having been enthralled with the Bill’s progress on these pages for some months, we have nothing further to say on the topic (for now...), but you can read an excellent and extensive summary of the passage of the Bill by Harriet Deane, who worked tirelessly on the Bill on the Bar’s behalf, later on in this issue. 

In a two part feature for Counsel, John Newth reviews the special tax provisions that affect practising barristers.  

The taxation of barristers comes within the definition of ‘a specialised profession’ as far as UK taxation is involved. This article sets out the distinctive statutory and practical considerations that must be born in mind when dealing with the taxation affairs of individual barristers.

End of the cash basis 

The cash basis of preparing barristers’ accounts came to an end when section 42, FA 1998 was enacted, requiring accounts to be prepared ‘on a true and fair basis’. Reference to this basis was replaced by section 101(5), FA 2002 which required accounts to be prepared ‘in accordance with generally accepted accounting practice (GAAP)’. See also the HMRC Business Income Manual at BIM 74000- BIM 74015. 

The Statute Law Society aims to educate us all about the legislative process. Michael Jennings explains

The Statute Law Society (‘SLS’) is a charitable body which since 1968 has been fulfilling its aims of educating members of the legal profession and the public about the legislative process and encouraging improvements in statute law. They have done this through lectures from noted experts and by developing educational projects. 

House of Lords

The House of Lords constitution committee has highlighted “significant” concerns with the Legal Aid, Sentencing and Punishment of Offenders Bill.

Lynne Townley and Samir Pasha consider the impact of recent legislative and policy initiatives aimed at discouraging the practice of forced marriage

Forced marriage is defined as “a marriage without the consent of one or both parties and where duress is a factor”. Under domestic legislation, a marriage entered into without the valid consent of either party can be rendered void. Forcing a person into marriage also incurs a violation of the provisions of numerous international instruments. 

Profession

Proposed reforms contained in the Legal Aid, Sentencing and Punishment of Offenders Bill would, if the Bill becomes law, be postponed until April 2013, six months later than the original date for implementation.

Defamation

The Civil Justice Council (CJC) has delivered a blistering verdict on the draft Defamation Bill.

James Dingemans QC looks at the legal profession  in Albania and the work of the Slynn Foundation there.  

On Wednesday 30 March 2011 a delegation from the Albanian National Chamber of Advocacy, (the ANCA), which is effectively the Bar Council, Bar Standards Board, Law Society and Solicitors Regulation Authority for Albania all rolled into one organisation, visited the offices of the Bar Council and Bar Standards Board. This article attempts to explain what they were doing there. 

Date for your diary: “Justice in Times of Austerity” – London, 20 June 2011

The Bar Council is hosting a seminar entitled “Justice in Times of Austerity” at the Inns of Court in London on the evening of 20 June 2011, at which Viviane Reding, EU Commissioner for Justice and Fundamental Rights, will give the keynote speech.