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Supreme Court considers exercise of discretionary powers by public bodies

United Kingdom - July 12 2018 The courts are unlikely to impose additional conditions on public bodies exercising a discretionary power under a prescriptive statutory regime...

Andrew Lidbetter, Nusrat Zar, Jasveer Randhawa.

HMRC wins landmark SDLT avoidance case

United Kingdom - June 14 2018 In a 4-1 ruling, the Supreme Court has found in favour of HMRC in the long-running saga of Project Blue Limited v. HMRC (2018) UKSC 30, to the effect...

William Arrenberg, Neil Warriner.

The EU publishes a list of non-cooperative tax jurisdictions

OECD, European Union, Global - December 7 2017 On 5 December 2017, the EU published its list of 17 non-cooperative jurisdictions for tax purposes. The list forms part of the EU's work to clamp...

Dawen Gao, Nick Clayton.

Exceptional circumstances required to interfere with statutory appeal process

United Kingdom - November 22 2017 In Glencore Energy UK Limited v Revenue & Customs Commissioners 2017 EWCA Civ 1716, the Court of Appeal has emphasised that it is only in the most...

Andrew Lidbetter, Nusrat Zar, Jasveer Randhawa.

The Court of Appeal considers proportionality in judicial review

United Kingdom - December 23 2016 The Court of Appeal has held in J P Whitter (Waterwell Engineers) Limited v The Commissioners for Her Majesty's Revenue and Customs 2016 EWCA...

Andrew Lidbetter, Nusrat Zar.