There is no need for domestic violence victims to suffer in silence when the family courts have such extensive powers to protect them. In one case which proved the point, a mother who endured 11 years of torture at her partner’s hands was doing well after being moved to a place of safety with her three young children.
The arrogant and self-righteous father had been banned by a family judge from making any attempt to contact the mother and children, aged seven, five and three. Even if he managed to find out where they were living, he was forbidden – on pain of imprisonment – to go within 500 metres of their home or the children’s school.
In refusing the father permission to appeal against that order, the Court of Appeal described the judge’s decision as unassailable. Now free of him, ...
Taxpayers are entitled to rely on guidance circulated by HM Revenue and Customs and must be treated fairly and consistently. Those points were strikingly made by the High Court as it ordered reconsideration of a case in which a bank employee was refused relief on capital losses.
The man’s employers had granted him share options in a company at a nominal exercise price. He exercised those options and sold the shares on the same day. He subsequently completed his tax returns for the four relevant years on the basis that no gain or loss had arisen on disposal of the shares.
Such arrangements were in common use at the time, particularly in the banking sector, and HMRC took the view that they constituted tax avoidance in that they were designed to avoid employers’ national insurance contributions on the value of the ...