Secret Barrister: The Criminal Justice System under Scrutiny
In the book, legal aid cuts and overworked, poorly paid lawyers make for a toxic combination, which falls considerably short of the ‘world-class justice system’ that the Ministry of Justice is seeking to deliver.
The Secret Barrister’s experience certainly resonates, and we need to ask what can be done to make things better. Tellingly, Victim Support, a leading independent charity, states that ‘[t]he legal system in England and Wales has been around for a long time and is widely respected. But it’s also complicated — particularly if you’ve never come into contact with it before’.
What precisely is so complicated about the justice system? Two key aspects emerge – transparency and access – and it seems both require significant improvement. According to the Centre for Criminal Appeals (CCA), a lack of transparency negatively impacts the accountability of the system and necessitates further reforms. Strikingly, the CCA observes that violations of disclosure rules by the police are occurring in 40.7% of cases, and trial transcripts are prohibitively expensive, which means that defendants cannot afford to appeal. On access, Liberty’s recent evidence to the parliamentary Joint Committee on Human Rights quotes Lord Thomas of Cwmgiedd, the then Lord Chief Justice, who wrote in his 2015 annual report to Parliament that ‘our justice system has become unaffordable to most’. Liberty’s evidence further notes that ‘only 39% of the general public believe the justice system works well for citizens and only 17% believe it’s easy for people on low incomes to access justice. The [legal aid] cuts have been criticised by leading human rights organisations, the Trades Union Congress, the National Audit Office, senior judges and parliamentary select committees’.
Draft Finance Bill 2020–21—promoters and enablers of tax avoidance schemes
Helen McGhee, senior associate at Joseph Hage Aaronson LLP, shares her insights on the Draft Finance Bill 2020–21 and its impact on promoters and enablers of tax avoidance schemes.
Apple and Ireland Win €13bn State Aid Appeal
The General Court of the European Union has today annulled the Commission’s decision regarding two Irish tax rulings in favour of Apple. The Commission had considered that the two rulings constituted State Aid, granting Apple €13bn in unlawful tax advantages.
The Price of Property
Helen McGhee looks at the present state of UK tax rules that must be considered when owning and disposing of UK property.
Inheritance tax problems in Finance Bill 2020
The rules on excluded property trusts are due to change with effect from royal assent. These changes are complex, and the new rules can have an unexpected and retroactive effect. Emma Chamberlain explores these rules to determine whether it may be necessary to exclude the settlor going forward as a beneficiary.
Trust Registration Service- 5MLD update
HMRC’s Trusts and Registration Service (TRS) was born back in 2017 as part of the implementation of 4MLD. 5MLD has mandated notable amendments to the operation of the TRS that clients and practitioners should not overlook. We have created a Q&A to help to navigate the new upcoming compliance obligations.