‘In recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading. Ewan Leslie James McMorris v HMRCis the latest case to consider the circumstances in which a taxpayer may deduct losses incurred from his other income under section 64, Income Tax Act 2007 (ITA).’
RPC Tax Take, 13th February 2015
‘Jessica Craigs, senior solicitor of Mills & Reeve LLP analyses the financial remedies and divorce news and cases from January 2015.’
Family Law Week, 19th February 2015
Eclipse Film Partners No 35 LPP v Revenue and Customs Commissioners [2015 EWCA Civ 95;  WLR (D) 71
‘On the proper meaning and application of “trade” in sections 5 and 863(1) of the Income Tax (Trading and Other Income) Act 2005 and section 362 (1)(b) of the Income and Corporation Taxes Act 1988 the taxpayer carried on the business of exploiting films not amounting to a trade. Accordingly, the taxpayer’s members were not entitled to tax relief in respect of interest on their borrowings.’
WLR Daily, 17th February 2015
Zenati v Commissioner of Police of the Metropolis and another  EWCA Civ 80;  WLR (D) 74
‘The detention of a person, which was initiated and continued for the purpose of bringing that person, reasonably suspected of having committed an offence, before a court from time to time as might be necessary, was lawful, under article 5.1(c) of the Convention for the Protection of Human Rights and Fundamental Freedoms, since by article 5.3 a person so detained was required not only to be brought before a court, but also to be tried within a reasonable time. That meant that he might be detained until trial provided that the trial took place within a reasonable time, and he was detained in accordance with article 5.1(c) until the date of trial. The persistence of reasonable suspicion was a condition for the lawfulness of continuing detention. It had to be implicit in article 5.1(c) and 5.3 that the investigating/prosecuting authorities were required to bring the relevant facts to the court’s attention as soon as possible, so that it might review the situation and order the person’s release if it were satisfied that there were no longer any grounds for the continuing detention. The article provided a right to compensation in the event of its breach in article 5.5, so that there was no compelling need to establish that such breach resulted in liability for the tort of false imprisonment.’
WLR Daily, 11th February 2015
‘Victims of domestic abuse increasingly face being cross-examined by their attackers because legal aid cuts make it difficult to qualify for courtroom representation, according to research by Citizens Advice.’
The Guardian, 19th February 2015
‘Women’s rights campaigners are calling on MPs to vote against criminalising abortion on grounds of a child’s gender because it could drive the problem underground.’
The Independent, 18th February 2015
‘“Are we … prepared to contemplate the gradual emergence of a court [the ECHR] with the equivalent jurisdiction throughout Europe of that enjoyed by the Supreme Court in the United States of America?”
(Lord Judge, ‘Constitutional Change: Unfinished Business’, 4th December 2013)
In the May 2015 General Election, the way forward for Human Rights is a key differentiator between the major parties’ manifestos. Most notably, the Conservative Party wish to scrap the Human Rights Act 1998 and leave the European Convention on Human Rights, in favour of a ‘homegrown’ Bill of Rights.
What should the future be for the European Court of Human Rights? Do we want a powerful European Court with power equivalent to that enjoyed by the US Supreme Court?
Our panellists come together to discuss this burning issue.
The panel for the evening includes:
• Adam Wagner (1 Crown Office Row, UK Human Rights Blog);
• Angela Patrick (Director of Human Rights Policy, JUSTICE);
• Kirsty Brimelow QC (Doughty Street Chambers); and
• Jon Holbrook (Barrister & Writer for Spiked).
Date: 4th March 2015, 6.00-7.30pm
Location: Atkin Building Lecture Theatre, City Law School – Gray’s Inn.
Charge: Free, registration required
More information can be found here.
‘Whenever I read stories about IT and the courts system I often get a funny sense of déjà vu (or perhaps copy and paste) but this week I read something that was more genuinely radical.’
Halsbury’s Law Exchange, 18th February 2015
‘Solicitors have lost a legal challenge against government plans to cut by more than half the number of duty lawyers attending magistrates’ courts and police stations in England and Wales.’
BBC News, 18th February 2015
‘After-the-event (ATE) insurer Temple Legal Protection was not estopped from avoiding payment on a policy after a fraudulent misrepresentation, the High Court has ruled.’
Litigation Futures, 18th February 2015
‘It’s 10 years since fox hunting was banned in the UK but the battle lines are still drawn, with hunters saying the law has failed and should be repealed, while animal welfare groups hail its success.’
The Guardian, 18th February 2015
‘Mahmudul Choudhury faces losing job after admiting racially-aggravated offence aimed at Jews after sharing photo of former Nazi leader on Facebook.’
Daily Telegraph, 18th February 2015
‘The regime under which UK intelligence agencies, including MI5 and MI6, have been monitoring conversations between lawyers and their clients for the past five years is unlawful, the British government has admitted.’
The Guardian, 18th February 2015
‘The law used to prosecute a man for joking on Twitter about blowing up a snowbound airport should be scrapped since it is used to get easy convictions, according to a report out today.’
The Independent, 19th February 2015