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Statutory interpretation and booze news:

On tax hypothecation:

R (ALR and others) v Chancellor of the Exchequer [2025] EWHC 1467 (Admin) Challenge to VAT on private schools fails. judiciary.uk/wp-content/upl…

Trying to connect tax rises or removal of tax exemptions with a particular expenditure is a game all politicians like to play but it is just a device. Hypothecation is a myth for reasons explained here. Also true of so-called national insurance and health and social care levies.

I have not eaten fish or seafood since I was 9 years old, in my own little protest against dredging (and longlines / ghost nets etc.) I don’t expect anyone to do the same, but do recommend watching this David Attenborough documentary on Disney+ and donate to Sea Shepherd!

In the UK, in the last week, eight of the top ten judgments viewed on Support BAILII have been tax cases, seven of those eight are VAT cases. #VAT

First, individual judges are not in a position to assess the statistical prevalence of claims or defences being run or succeeding. Second, even if they could, it is not just to deny someone a claim or defence by quota. Courts make decisions based on principles, not quoatas.

Has nominative determinism gone too far (h/t Benjamin)

"Go to strike on an egg". Even facing constant strikes and rising food inflation, Parliamentarians were much wittier in the 70s.

Getty Images v Stability AI on "pornography" and pleadings. Reminds me of that classic from Jacobellis v Ohio on "hardcore" pornography: "I shall not attempt to define the kinds of material I understand to be embraced within that description... But I know it when I see it"

Incredibly poor use of “trite”.