David Bird reviews cases on double tax agreements, establishing non-resident status, HMRC guidance on employee shares and the treatment of business assets
The courts have regarded the difference between a restriction on and deprivation of liberty as a matter of degree, but the real question is whether liberty is an absolute concept. David Hewitt reviews the application of the new Deprivation of Liberty Safeguards
The Law Commission's proposals for reforming adult social care will combine current and future policies, resulting in a clearer and more straightforward legal system. Frances Patterson QC, the commissioner in charge of the project, reports
Ian Harris and Christopher Gutteridge discuss the Safeguarding Vulnerable Groups Act, breaching the Criminal Procedure Rules, police malpractice and sentencing for firearms offences