Wheezes for Lifetime Tax Planning

Firstly, a note of clarification, just as the Speaker of the House of Commons may require for Hansard. “Wheezes” is used in its broadest and most proper sense and implies nothing of the sort “dodgy”. Indeed, a Member has been ejected from the House for refusing to retract his use of the word “dodgy”, and … Continue reading Wheezes for Lifetime Tax Planning

The 1984 Act

I began drafting this article – or, an earlier version at least – in April when we were just a couple of weeks into the first lockdown. At that point the scope of the article was broad. It was intended as an overview of the coronavirus legislation, and the offences that were being created practically … Continue reading The 1984 Act

The Laws in England governing Trials by Juries in the Criminal Courts

The Juries Act 1974, as amended, contains the principal statutory basis for how juries are formed, what they look like and how they work. Beyond this legislation, case law has developed in a number of ways in relation to juries. In case law, the following three principles set out the role and privileges of the … Continue reading The Laws in England governing Trials by Juries in the Criminal Courts