Mr Parry Wingfield feels (The Tax Journal Issue 887 28 May) that HMRC should publish its views on the House of Lords' decision in the Mars and William Grant cases. In fact following the Venables case HMRC published a Tax Case Review of the House of Lord's judgment and updated the Employment Income Manual to explain our views of retirement following the judgement. (HMRC Guidance Manual EIMI5400).
Open cases have in fact been settled on the basis of the judgement so we certainly didn't rest on our laurels following that case.
Similarly Tax Case Reviews on Mars (High Court —TCR07/05) and Grant (Court of Session-TCR23/05) were published following decisions by those Courts and HMRC will have amended...
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Mr Parry Wingfield feels (The Tax Journal Issue 887 28 May) that HMRC should publish its views on the House of Lords' decision in the Mars and William Grant cases. In fact following the Venables case HMRC published a Tax Case Review of the House of Lord's judgment and updated the Employment Income Manual to explain our views of retirement following the judgement. (HMRC Guidance Manual EIMI5400).
Open cases have in fact been settled on the basis of the judgement so we certainly didn't rest on our laurels following that case.
Similarly Tax Case Reviews on Mars (High Court —TCR07/05) and Grant (Court of Session-TCR23/05) were published following decisions by those Courts and HMRC will have amended...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
