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European Union - March 8 2013
The Court of Justice of the European ('ECJ') has recently confirmed the opinion of the Advocate General in Grattan Plc v HMRC. The case concerned the…
United Kingdom - February 20 2013
The 30 day time limit, contained in section 31A Taxes Management Act 1970 ('TMA 1970'), for giving notice of appeal against an amendment of a…
United Kingdom - February 1 2013
It is normally very clear to both parties when a tax dispute has been settled by way of agreement, but this is not always the case, especially when…
United Kingdom - December 21 2012
Unperturbed by the High Court's initial dismissal of their attempt to judicially review HMRC's VAT exemption for postal access services provided by Royal Mail, TNT requested an oral hearing and have now been granted permission to challenge the VAT exemption by way of judicial review (see R (on the application of TNT Post UK Limited) v Commissioners for HM Revenue & Customs (defendant) and Royal Mail Group Limited (Interested Party) [2012] EWHC 3380 (Admin)).
United Kingdom - November 9 2012
In recent years, it is usually HMRC pressing the courts to identify the purpose of the legislation and to reject a narrow interpretation of the legislation.
