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The UK Supreme Court has determined that HM Revenue and Customs has the power to refuse to accept a taxable person’s self-assessment claim and decide at a later date to pay a lower amount than was claimed after an appeal by a Scottish optician business. DCM Optical Holdings Ltd, which trades a

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Balfour and Manson has promoted Michaela Guthrie to partner, effective 1 November, taking the number of partners at the firm to 23. Ms Guthrie initially joined Balfour and Manson as a trainee in 2014 and has specialised in medical negligence and personal injury law since 2015. She is accredited by t

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Terra Firma Chambers cordially invites you to ‘start the week’ with them in a series of six webinars to be broadcast live each Monday at 1pm, starting on 31st October 2022. The series will launch with Terra Firma’s Chairman, Michael Howlin KC, presenting a talk entitled Rescuing In

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A woman who refuses to deal with a rodent infestation in her home because of her "ethical vegan" beliefs – leading to mice overrunning her neighbours' homes – has been fined for a second time. Margaret Manzoni, 73, has driven some of her neighbours out of their homes by feeding the mice,

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The right to education is protected by Article 2, Protocol 1 European Convention on Human Rights (ECHR). Article 14 ECHR prevents the government discriminating against people exercising this right. However, the Scottish government’s Students' Allowances (Scotland) Regulations 2007 have been fo

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Dear Editor, I quote from your article of 16th May regarding the delay in title registrations:

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