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14 results found

Article

Herbert Smith Freehills LLP | United Kingdom | 12 Jul 2018

Supreme Court considers exercise of discretionary powers by public bodies

The courts are unlikely to impose additional conditions on public bodies exercising a discretionary power under a prescriptive statutory regime

Article

Herbert Smith Freehills LLP | United Kingdom | 22 Nov 2017

Exceptional circumstances required to interfere with statutory appeal process

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

Article

Herbert Smith Freehills LLP | United Kingdom | 23 Dec 2016

The Court of Appeal considers proportionality in judicial review

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

Article

Herbert Smith Freehills LLP | United Kingdom | 11 Nov 2016

Supreme Court rules in judicial review on scope of duty of confidentiality owed by public bodies

The Supreme Court has granted judicial review of a decision by Her Majesty's Revenue and Customs ("HMRC") to reveal confidential taxpayer information

Article

Herbert Smith Freehills LLP | United Kingdom | 18 Jul 2016

Policy guidance given by HMRC may give rise to a general legitimate expectation

In R (Biffa Waste Services Limited) v the Commissioners for HMRC 2016 EWHC 1444 (Admin), the claimant company ("Biffa") challenged HMRC's

Article

Herbert Smith Freehills LLP | United Kingdom | 26 Nov 2013

High Court holds that HMRC disclosure of taxpayer information not unlawful

The High Court has ruled that Her Majesty's Revenue and Customs ("HMRC") did not act in breach of confidentiality provisions in disclosing

Article

Herbert Smith Freehills LLP | United Kingdom | 28 May 2013

UK Uncut Legal Action Ltd v HMRC (Goldman Sachs International and Goldman Sachs Services Ltd, interested parties)

This case relates to an administrative law challenge, by a member of the public, to a proposed compromise between HMRC and taxpayers (Goldman Sachs

Article

Herbert Smith Freehills LLP | United Kingdom | 10 Jan 2013

HMRC wins appeal in penalties for late VAT payments

In accordance with the highly prescriptive provisions in the VAT legislation, a company may be in default of a liability to pay VAT if HMRC does not

Article

Herbert Smith Freehills LLP | United Kingdom | 5 Feb 2010

Appeals against conclusions set out in a closure notice HMRC v Tower MCashback (decision of the Court of Appeal)

On an appeal by a taxpayer against the conclusions set out in a closure notice, HMRC may only raise and rely on grounds in support of its conclusions which relate to the subject matter of the enquiry (as determined by the First-tier Tribunal).

Article

Herbert Smith Freehills LLP | United Kingdom | 29 Jan 2010

VAT Tribunal has jurisdiction to deal with public law grounds as well as the merits of a tax appeal

In Oxfam v HM Revenue & Customs 2009 EWHC 3078 (Ch) the Court (Sales J) held that the statutory jurisdiction of the VAT & Duties Tribunal (the Tribunal) could extend to public law issues, such that it was not necessary for Oxfam to bring separate judicial review proceedings to raise a challenge based on substantive legitimate expectation.

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