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The podcast concerns a UK First-Tier Tribunal Tax Chamber decision regarding an appeal by Valesca Valentina Yvette Louwman against assessments for income tax years ending in 2019, 2020, and 2021. The core issue concerns whether offshore income gains (OIGs) and accrued income profits (AIPs) arising in offshore trusts, settled by Ms. Louwman when she was not UK domiciled but deemed UK domiciled later, qualify as "protected foreign source income" (PFSI) under the Income Tax Act 2007. The tribunal meticulously examines the statutory definitions of relevant foreign income and PFSI, the legislative history of OIGs and AIPs, and principles of statutory construction and rectification, ultimately dismissing the appeal by concluding that these deemed income types do not meet the criteria for PFSI.

Valesca Valentina Yvette Louwman v HMRC [2025] UKFTT 295 (TC)

We’re excited to welcome the team from Scrolla.Africa, who will be sharing their experiences using AI in the news production process. Having implemented AI over the past 18 months, Scrolla has  first-hand experience in the rapid evolution of generative AI technology.

Speakers:

Mungo Soggot, CEO

Dylan Bettencourt, News Editor

Everson Luhanga, Editor at Large

Scrolla will share what the team has done with AI, how their approach has evolved, and what they've learned along the way. The discussion will also cover pitfalls, risks, and the considerable advantages this technology offers for small newsrooms.


Scrolla Africa - AI use in Newsrooms

Sounds like a zombie movie, huh? Or a alien/mutant brain movie. Well, it surprised at least one of us who learned it's more of a body snatcher movie. But why nitpick? Perhaps it's because we can't think what to write about it and should let our mouths do the talking. Join us for... The Brain Eaters (1958)!

For extra entertainment this month, we've got a special video companion in which we list our "Top 10" body snatcher movies...

https://youtu.be/1hsa1T5z4OY

EP 109: The Brain Eaters

Quel parent n'a jamais eu de difficulté avec ses enfants ? 
Petit soucis ou grand questionnement, la parentalité chamboule ! 
Les séances de soutien individuel à la parentalité ( AIP) sont de bons moments pour se poser et  réfléchir à ce qu'il est possible de mettre en place à la maison. L'association ALADHO vous propose ces séances gratuites d'écoute et de soutien.

Association ALADHO
atrium, Place du Marché 
Grande-Synthe
03.28.29.87.58

Retrouvez ALADHO sur Facebook et Instagram

Ecoute et soutien pour les parents à ALADHO

my parents not dead i was just homesick and sick over a bih

too late im alr geeked (souljahrosa)

Look, it's not that we don't like Ray Milland. He's just a little... milquetoast? That being said, your deadicated hosts did enjoy him in Roger Corman's THE PREMATURE BURIAL (1962)! 

In this week's episode, we talk about Edgar Allan Poe's short story, the fear of being buried alive, and the pettiness of American International Pictures when dealing with Roger Corman. 

Context setting 00:00; Synopsis 29:42; Discussion 43:50; Ranking 1:00:02

Episode 335 - The Problem with Ray Milland

Join our deadicated hosts Sarah and Ben as they review horror movies in chronological order and rank them from best to worst. Updated every other Wednesday.
Theme music Now I Know by Jared C. Balogh

We invite you to attend our next monthly club meeting where we discuss movies from "silent screen to Halloween, and everything scary in between."
Hosted by Jeff Owens from classichorrors.club and Richard Chamberlain, the Monster Movie Kid.

~ Una persona que vive de Chill. |+IQ 0% Estrés | ~

New tracks tagged #AiP