Nyree Craig explains why the UK's basic principle of non-cooperation is now a thing of the past.
Historically the UK courts’ have refused co-operation in the recovery of taxes by other jurisdictions. This was confirmed in the case of Government of India Ministry of Finance (Revenue Division) v Taylor and Another [1955] AC 491.
However no tax practitioner will have failed to notice the ever increasing UK and worldwide trend for the exchange of information and provision of mutual assistance in the recovery of taxes which has been gradually eroding this basic principle.
Although the UK has participated in some form of EU cross-border mutual assistance in relation to the recovery of taxes since as far back as 1976 ...
