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Court of Appeal confirms limits to legal professional privilege

Court of Appeal confirms limits to legal professional privilege

first_imgThe Court of Appeal today unanimously confirmed that legal professional privilege (LPP) only applies to qualified lawyers – solicitors and barristers. The decision was welcomed by the Law Society as giving certainty to solicitors and their clients. The Law Society had intervened in the Court of Appeal case of Prudential PLC and Prudential (Gibraltar) Ltd v Special Commissioner of Income Tax and Philip Pandolfo (HM Inspector of Taxes). Prudential had sought to extend the existing rule of LPP – which gives certain communications between a lawyer and their client absolute confidentiality so that it cannot be disclosed to the court or third parties without the client’s consent – to advice on tax law given by accountants. The Court of Appeal emphasised that extending LPP communications to other professionals, such as accountants, was a matter for parliament, not for the courts. The court noted that parliament had considered the matter several times over the past 40 years and ‘that failure to change the law in this respect is not an accident’. In its judgment last October the High Court declined to extend such privilege to non-solicitors, but said that accountants and lawyers should operate on a ‘level playing field’ when it comes to disclosing legal advice on tax law issues. Chancery Lane was granted permission to intervene in the appeal in May. Law Society president Linda Lee said today: ‘The decision gives clarity and confirmation to the issue of when LPP applies. The Court of Appeal has stressed the need for a clear and certain application of LPP and pointed out that the present rules, when applied to members of the legal profession acting in a professional capacity, achieve that. ‘To date, parliament has chosen not to extend LPP beyond the legal profession and it therefore remains a right that is exclusive to clients who consult the legal profession for advice. The courts have long taken the approach that legal advice privilege does not attach solely because of the purpose and nature of the advice but also because the advice emanates from a member of the legal profession. Today’s judgement reaffirms that notion. Clients know that they can consult solicitors in the knowledge that the advice they receive will remain confidential. ‘The concept of LPP has been and remains closely tied to the administration of justice. The first duty of a solicitor, like other lawyers, is to the court and the second is to the client. In this respect lawyers are unique among the professions. ‘It is reassuring for clients and solicitors that the Court of Appeal has rejected the suggestion of a reduction in the scope of LPP as it applies in relation to lawyers who give advice on tax law. ‘The Law Society supports the court’s view that it is a matter of public policy what the bounds of LPP should be. If LPP is to be extended beyond the advice of the legal professions it must be done via statute that clearly defines the limits and conditions of any extension both as to the areas of law or the professional adviser to ensure certainty as to the scope of its application.’ Prudential had argued that taxpayers often approach accountants rather than lawyers for advice on tax liabilities, which involves consideration of, and advice about, the relevant law. They had argued that a client’s communications should be protected from disclosure if the advice is given by an accountant in the same way as it would be if given by a solicitor. The court rejected that proposition. The full judgment will be available at the Bailii website. The Institute of Chartered Accountants in England and Wales, which also intervened in the appeal, said it was ‘disappointed’ by the decision and is reviewing its options. Frank Haskew, head of the tax faculty, commented: ‘This was an opportunity for the court to decide that on public policy grounds there should be a level playing field for LPP. As it stands at the moment, the current position is anti-competitive for UK taxpayers and businesses. Whether they consult lawyers or chartered accountants, in our view clients who seek professional tax advice should be treated in the same way, irrespective of the qualification of the person. ‘We believe that the current situation is unsustainable and contrary to the public interest. However, the judges decided that they were bound by existing precedent and that only lawyers were entitled to LPP. As a professional body, we will be reviewing the options available to press the case for reforming the LPP rules so that there is a level playing field for taxpayers seeking tax advice.’last_img read more

Special Session Wraps Up First Week With Little Progress

Special Session Wraps Up First Week With Little Progress

first_imgHe called on the Senate to act on a new revenue measure to use as a basis for negotiations. He also said he wants the Senate to appoint members to a committee to work out differences between the two chambers over changes to oil and gas taxes and tax credits. Sen. Micciche(R-K. Pen): “We got here because of a lot of hard work to get down to a responsible budget. We feel there’s still some room to cut. Not a lot, but some. We’re going to hold out to keep from increasing this budget. Like the last three years, when things have been tough, it takes more time for the two sides to agree. I certainly hope our constituents can support us in the fact that we’re protecting them from higher taxes and a much more expensive form of government.” There has been no sign of progress in resolving the state’s budget crisis. Kenai Peninsula State Senator Peter Micciche……. House Speaker Bryce Edgmon put out a statement Tuesday saying that House members could go home for the Memorial Day holiday. FacebookTwitterEmailPrintFriendly分享Since the start of the Alaska Legislature’s 30-day special session there have been no committee meetings and only a technical floor session in Juneau on Wednesday, which marked one week since the special session began. The two leaders are hoping to reach a compromise in order to set terms for the negotiations.  Edgmon wants revenue measures to be a part of a compromise, while Senate President Pete Kelly has said his caucus doesn’t want a broad-based tax.last_img read more

Reel Adventures Fishing Report

Reel Adventures Fishing Report

first_imgReel Adventures Fishing Charters Fishing ReportBy Kerry ReedKootenay Lake: It’s happening. This is my favorite time of the year for fishing Kootenay Lake.The water temperature has finally dropped to that perfect number and yes, the fish are feeding well.  At the beginning of October, the fish were scattered throughout the water column, but now they seem to have all reached the surface.Rainbow trout up to 27 pounds are being caught lately, with lots of fish in the 20-pound range.In fact, we had three fish over 20 pounds in our boat in a matter of a week.  It’s been a long time since we’ve seen these big fish, but now it was worth the wait.  Also there is a fair number of Bull trout being caught lately in the 15-pound range. We’ve been catching lots of fish between five to 15 pounds.  It seems that there is definitely a distinct feeding time for these fish each day.  A lot of times we’ve had one fish on, and another fish hits the other rods. So, it makes for an exciting time. Here’s an example of some of the excitement:  Recently I was out with a group of four people.  Once we got the lines in the water, it was only a matter of minutes.  “Fish on, ” I yelled.  As the line was screaming out, we all stood back and enjoyed the fight.  After about three minutes of fighting this brute, the fish spit the hook.  Good start anyways.  Another couple minutes pass and a second rod starts screaming out.  Another big fish on,  While we were fighting that fish, I slowed the boat down a little.  Just as the boat slowed, the third rod starts screaming.  A true “Double Header.”We managed to land the second fish and get a quick photo before releasing it, just in time to net the third fish and get a photo and release it. Both Rainbows were well over 10 pounds, as well as the first one that we lost.  Such a great start to the day. About 10 minutes go by and guess what…another screamer!!  We fought that fish for about five minutes and then the hook came free.  We caught two more smaller fish before noon, then an afternoon lull in the action.  It was nice to actually have a break.  We had lunch on the boat and continued to fish. About three hours went by until the afternoon bite came on.  It was another big Rainbow to the boat and a couple smaller ones. What a great day on the water.  Just an example of what one day on the boat can bring. The best of the best Well, it’s different every day depending on the weather conditions and water conditions. On the calm days, we are using the usual Lyman Plugs on the surface or downrigger.  And on the windy days, we are using the usual Bucktail Flies on the surface.  Stick with the rule of thumb for colors.  On bright days use brighter colors and on the cloudy days, use darker colors.Black and white has been really good on the overcast days. Also managing to get both Rainbows and Bull Trout on the flasher/hoochie combo on the downriggers. All in all, October was a great month of fishing and November/December should only get better and better. Looking forward to more great fish as winter approaches. Tight lines…………………..last_img read more

24 Marathons, 24 Days charity challenge is coming to Galway

24 Marathons, 24 Days charity challenge is coming to Galway

first_imgAn epic charity challenge being kicked off in Donegal Town by legendary Ireland soccer goalkeeper, Packie Bonner on Thursday (22nd June) is coming to Galway on Saturday (24th June). No Reproduction Fee24 Marathon, 24 DaysThree time Olympian, World 60m Hurdles Champion, and now food and fitness expert, Derval O’Rourke officially launched ‘24 Marathons, 24 Days’ in the UCC Sports Mardyke Sports arena in her native Cork at noon on Friday (20th January).Derval is excited to lend her support to Dingle based gym owner, Shane Finn who is running 24 marathons in 24 days this summer to raise €100,000 for people in Ireland who live with Spina Bifida and/or Hydrocephalus.And she hopes that lots of people will join her in supporting Shane on this amazing journey.Derval is pictured here at the launch with marathon man, WK Fitness owner Shane Finn and SBHI Cork/Kerry Family Support worker, Deirdre Gallagher.You can find out more information about this Kerry man’s incredible undertaking, and donate on www.24marathons24days.ie.Pic John Sheehan On Day 3, Saturday (24th June) Shane’s marathon route will start from McHale’s Farm Machinery, Kilmaine Village, Co. Mayo and finish up at the Connacht Rugby Grounds in Galway City.Day 4’s (Sunday, 25th June) marathon route is from Kilconierin Church, Hollywell, Athenry to Tesco, Ballinasloe and on Monday, 26th June (Day 5), Shane will run from outside the Shearwater Hotel in Ballinasloe to Roscommon Town.Spina Bifida Hydrocephalus Ireland (SBHI) is the national organisation which provides life-enhancing services and supports for people with the conditions, and their families.Around 40 babies are born with Spina Bifida each year in Ireland – which is one of the highest incidence rates in the world – and 1 in 1,000 live births are affected by Hydrocephalus.SBHI supports more than 2,000 people who know Spina Bifida and/or Hydrocephalus to be a reality in their lives. We also work to increase awareness about Spina Bifida and Hydrocephalus, as well as the essential funds which ensure that our unique services can be sustained.We are fortunate to have some incredible people who are willing to get involved in fundraising on our behalf. Shane Finn, who owns West Kerry Fitness in Dingle, raised €36,000 for SBHI in 2014 by completing 12 marathons in 12 days.In June and July, he intends to complete 24 marathons in 24 days and he has set a fundraising target of €100,000.What is Shane’s motivation? Shane’s 35-year-old cousin, Mary Evans, lives in Celbridge, Co. Kildare, and like thousands of other people in Ireland has Spina Bifida and Hydrocephalus.Shane believes that he can complete the 24 marathons in 24 consecutive days, starting in Donegal on 22nd June and finishing in his native Dingle on 15th July. Everyone at SBHI believes that he will make this ambitious dream a reality.However, to make a fundraising event of this size a success requires investment. Our aim is to recruit as much sponsorship as possible.While Shane is the ‘main man’ in 24 Marathons, 24 Days, getting involved in this epic challenge is open to everyone through the ‘What’sYour24?’ initiative.To date, SBHI members, volunteers and members of the public from all over the country have been coming up with great ideas to raise sponsorship from 24 hour sponsored silences and giving up coffee for 24 days to 24 book readathons and eating 24 donuts in 2.4 minutes.You can find out more information about Shane’s incredible undertaking and track his progress each day in real time on: www.24marathons24days.ieMembers of the public can also donate by texting GIVE to 50300.Texts cost €4. SBHI receive a minimum of €3.25 of €4. Service Provider: LIKECHARITY. Helpline: 0766805278Spina Bifida FactsWith around 40 babies born with Spina Bifida each year in Ireland, we have one of the highest incidence rates in the world.Spina Bifida is the most common neural tube defect (NTD) which causes incomplete development of the spinal cord.Translated, ‘Spina Bifida’ literally means ‘split spine’.Spina Bifida commonly causes significant mobility issues, continence problems, pressure sores, and social challenges of isolation and loneliness.Hydrocephalus Facts1 in 1,000 pregnancies are affected by Hydrocephalus each year.Hydrocephalus can also develop later in life as a result of head impact injuries.Hydrocephalus is a condition where too much cerebrospinal fluid builds pressure in the brain, this is usually relieved by a shunt (a rubber tube) which is fitted internally to drain the fluid away into the stomach, or sometime the heart.Hydrocephalus is often referred to as a hidden disability due to the lack of obvious physical signs in most cases.Common issues arising from Hydrocephalus include: intellectual difficulties, behavioural problems, memory issues, and challenges to cognitive processing.Spina Bifida and HydrocephalusSpina Bifida and Hydrocephalus are life-long conditions and although there is no ‘cure’, there are many ways in which those living with Spina Bifida and/or Hydrocephalus are enabled to overcome challenges.It is common for both conditions to be experienced at the same time from birth. In Ireland 64% of those living with Spina Bifida also have Hydrocephalus.About SBHISpina Bifida Hydrocephalus Ireland (SBHI) is a national organisation supporting more than 2,000 people who know Spina Bifida and/or Hydrocephalus to be a reality in their lives.SBHI works to increase awareness about Spina Bifida and Hydrocephalus, as well as the essential funds which ensure that our unique service is sustained.We deliver unique services through our team of: Family Support Workers, a Youth and Respite Team, our Education Training work, and through our Resource Centre in Clonshaugh. Together these teams ensure that everybody affected receives the best support available to them as they seek to live fulfilled lives.To find out more about SBHI, the conditions we work with, and how to get involved, please see: www.sbhi.ieTo donate €2 to SBHI via text message, please text SBHI to 50300To donate €4 to SBHI via text message, please text GIVE to 50300100% of the text cost goes to Spina Bifida Hydrocephalus Ireland (SBHI) across most network providers. Some providers apply VAT which means that a minimum of €1.63 will go to SBHI. print WhatsApp Facebook Twitter Emailcenter_img Kerry man Shane Finn intends to run 24 marathons in 24 consecutive days to raise €100,000 for Spina Bifida Hydrocephalus Ireland (SBHI). As Patron of Spina Bifida Hydrocephalus Ireland (SBHI), Packie will send Shane off on his first marathon at approximately 9am on Thursday (22nd June) from The Diamond, Donegal Town to Mullaghmore, Co. Sligo.last_img read more

Tottenham vs Newcastle: Live stream, TV channel, kick-off time and team news

Tottenham vs Newcastle: Live stream, TV channel, kick-off time and team news

first_imgTOTTENHAM welcome Newcastle to Wembley for what should be an entertaining encounter.The Magpies have nothing but pride left to play for and were beaten 2-1 at Watford last weekend.1 Harry Kane will be desperate to get on the scoresheet against the MagpiesCredit: AFPBut Spurs are desperate to secure their spot in the top four.And striker Harry Kane will be just as keen to get amongst the goals.He still trails Liverpool’s Mo Salah in the running for the Golden Boot.Here’s everything you need to know about the clash:When is Tottenham vs Newcastle?The match will take place on Wednesday, May 9.It will be played at Wembley.Kick-off is 8pm.LATEST FOOTBALL NEWSLive BlogBLUES NEWSChelsea news LIVE: Follow all the latest updates from Stamford BridgeLive BlogUNITED LIVEMan Utd news LIVE: All the latest updates and transfer gossip from Old TraffordLive BlogBLUES NEWSChelsea transfer news LIVE: Havertz deal LATEST, Willian move updatesLive BlogUNITED LATESTMan Utd transfer news LIVE: All the gossip and updates from Old TraffordLive Bloggunners newsArsenal transfer news LIVE – Latest updates from the EmiratesAZPI BETTERAzpilicueta reveals turning off phone saved his season after horror startWhat TV channel is Tottenham vs Newcastle on and can I live stream it?Bad news for those not able to attend the game in person.The match will not be shown live on TV.But you can stay updated with all the action on the SunSport LIVE BLOG.Premier League managers including Pep Guardiola wish Steven Gerrard success as new Rangers boss Team news #THFC: Lloris (C), Trippier, Sanchez, Vertonghen, Davies, Wanyama, Sissoko, Eriksen, Dele, Son, Kane. #COYS pic.twitter.com/MjndcNf41Z— Tottenham Hotspur (@SpursOfficial) May 9, 2018 TEAM NEWS: Here’s how Newcastle United will line up against @SpursOfficial at @wembleystadium this evening (kick-off 8pm BST). #NUFC pic.twitter.com/nEJyEZgf7j— Newcastle United FC (@NUFC) May 9, 2018last_img read more

Crash on I-65 Claims the Life of a Freetown Man

Crash on I-65 Claims the Life of a Freetown Man

first_imgDespite life-saving efforts, 41-year-old Kenneth Cubbage Jr. of Freetown Indiana was pronounced deceased at the scene.His mother, 62-year-old Connie Cubbage was a passenger in the vehicle, she was transported to Methodist Hospital by ambulance in stable condition. The investigating officer, Trooper Aaron Smith, is still unsure why the vehicle left the roadway, but evidence at the scene indicates the vehicle hit a tree and rolled several times.The driver, Mr. Cubbage Jr. was wearing a seat belt, however, the passenger was unrestrained.The Shelby County Coroner’s Office responded to the scene and recovered the remains of the deceased.Both directions of I-65 were closed for a brief time, the northbound lanes were affected for approximately two hours while the crash was investigated and the wreckage was removed. A 41-year-old Freetown man was killed and his mother was sent to the hospital this morning in a crash near Edinburgh. Early this morning emergency crews were dispatched to I-65 northbound near the 82-mile marker in Shelby County for reports of a single vehicle crash.Around 2:45 a.m. 911 calls began coming in about a vehicle off the roadway and both occupants were severely injured.Shelby County Sheriff Deputies along with medics were first on the scene, they immediately summoned a medical helicopter.last_img read more

Sadness as time to be called tonight on famous Donegal bar

Sadness as time to be called tonight on famous Donegal bar

first_imgAnother landmark Donegal business is to close its doors for the last time tonight when time will be called forever in Brennan’s Bar in Bundoran.The bar, which is officially called The Criterion Bar, has been opened since 1900.Since then it has been a no-nonsense hostelry which refused to succumb to the pressures of showing live sport or even singing for that matter. In recent years the bar was run by sisters Nan and Patricia Brennan.Last year the sisters fronted the Hop House 13 television ad series – with the sisters being picked for the campaign as the bar has been at the heart of Bundoran life for decades.Sadly, Nan passed away last year aged 81 and now Patricia has decided she would like to call time on the amazing establishment.Anyone who has ever called into the establishment, even once, will have been enriched by the emphasis on conversation rather than the distraction of mobile phones. Donegal is about to lose yet another piece of its heritage and history.But tonight in Brennans, will be a chance to savour all that was right about bars across Ireland yesteryear.Sadness as time to be called tonight on famous Donegal bar was last modified: October 2nd, 2018 by Staff WriterShare this:Click to share on Facebook (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on LinkedIn (Opens in new window)Click to share on Reddit (Opens in new window)Click to share on Pocket (Opens in new window)Click to share on Telegram (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Skype (Opens in new window)Click to print (Opens in new window) Tags:barBRENNANSbundoranclosuredonegalThe Criterion Barlast_img read more

Tiger girls soccer looks for a successful season

Tiger girls soccer looks for a successful season

first_imgFor the Hub City TimesMARSHFIELD – The Marshfield Tiger girls soccer team enjoyed great success in the 2018 season, ending it with a tough loss in the Division 2 sectional semifinals June 7 in Pulaski. The Tigers lost their sectional match to No. 1 Pulaski 2-1, with 10 saves in goal for Marshfield’s Mikayla Brueggen.The Tiger girls look forward to another successful season, returning 97 percent of the girls who earned the scoring, losing only Kendra Tremelling.Nina Hashimoto leads returners as she had 19 goals and two assists and already has 39 goals and five assists for fifth all time in scoring with 83 points.“Kate Schilling had six goals and four assists as a freshman, and we are looking for her to take further steps into her varsity career,” said Head Coach Steve Lindner. “Kate is another natural scorer which aides us as teams try to key on Nina.“We return 18 letter winners and nine starters from last season’s team.”Additions this year include: Page Gruenling, Sophia Gruenling, Ryenne Zee, Clara Allar, and Ciara Peterson.Back are all-conference first team players, Ana Paape and Nina Hashimoto, as well as all-conference honorable mentions, Nicole Simon and Kate Schilling.“We have some great true scorers on top with Nina and Kate and our expectations are high for them to excel this year,” Lindner added. “Hannah Halle and Ryenne Zee are being counted on also to contribute on top.“Our midfielders are lead by Nicole Simon, with Page Preston and Courtney Meyer(lead the team with 6 assists in 2018)returning as starters with Amara Arndt, Brooke Michalski, Abby Kilty and Sophia Gruenling vying for time as the last starter and key reserves.  Nicole has played many center positions on each line and has found a home as center med and controls the center wonderfully.  Her and Paige Preston play so well together in the middle and Courtney Meyer compliments those two and the forwards with super crosses from the outside.”Anna Paape will lead the defense as sweeper. Other returning defenders include: Cassidy Kolstad and Eva Wahlstrom.“Anna, Cassidy and Eva started every game last season, and we look for continued success from them and all the other defenders,” Lindner stated. “Key reserves returning are Ally Bakke, Aly Dietsche, Jenna Asplin, with new additions Paige Gruenling and Ciara Peterson in the mix.“Goalies Mikayla Brueggen and Clara Allar should do well in net for the Tigers.“   The strength really is the teamwork we played with late last year and having a number of players that possess some nice talents to really make this team one to watch.  The coaches believe this team will be one of our strongest from 1-21 as we have so many players we will count on.  Our rotation will be nice as we do not expect a huge drop-off as players are inserted into the line-up.”Lindner will be assisted by Jeff Molter, who is back for his 10th season. Jenna Beach will coach the goalies.last_img read more

Tales From The Grumpy Programmer: Moore’s Law In Action

Tales From The Grumpy Programmer: Moore’s Law In Action

first_img7 Types of Video that will Make a Massive Impac… Growing Phone Scams: 5 Tips To Avoid Tags:#ARPANET#Bob Pendleton#coding education#comics#computer programmers#Grumpy Programmer#Moore’s Law#punch cards#Science Fiction Bob Pendleton is a 60-something year old blogger who has (probably) been programming since before you were born. His blog, thegrumpyprogrammer.com, documents the lessons he’s learned from decades in the technology trenches.We’ve worked with Pendleton to present his tales in Web comic form. You can find the first installment, What Old Farts Can Teach You, and the second installment, Before Computing Was Cool, in our archives. Here’s the third. Illustrations by Nigel Sussman for ReadWrite; story by Bob Pendleton as told to Lauren Orsini How to Write a Welcome Email to New Employees?center_img readwrite Related Posts Why You Love Online Quizzeslast_img read more

Belotti: ‘Toro behind Mazzarri’

Belotti: ‘Toro behind Mazzarri’

first_img Watch Serie A live in the UK on Premier Sports for just £11.99 per month including live LaLiga, Eredivisie, Scottish Cup Football and more. Visit: https://subscribe.premiersports.tv/ Andrea Belotti insists the Torino players are firmly behind coach Walter Mazzarri as “we showed this team are still alive” against Juventus. Another derby defeat to the Old Lady at the Grande Torino has put Mazzarri under pressure and the Granata are still without a win in Serie A since the 2-1 victory over Milan in late September. Despite that, Belotti reassured his boss he still had the full support of the club’s dressing room to come through this difficult spell. “We confronted ourselves and some of us have let out what we kept inside,” the striker told Corriere Torino. “After speaking about it, we have understood and got to know each other better. We have released ourselves from bad thoughts and, against Juventus, we showed this team are still alive. “The whole squad are still behind Mazzarri, we always have been. And on the pitch against Juventus, we demonstrated this.” Torino desperately need to bounce back this weekend against Brescia, given they are just four points off the teams inside the relegation zone.last_img read more