Alan Dolton, Editor of Tolley's Tax Cases, surveys the leading direct tax decisions of 2005
Alan Dolton Editor of Tolley's Tax Cases surveys the leading direct tax decisions of 2005
The HL delivered decisions in four direct tax cases during 2005. All four went in favour of the Revenue making it their most successful year at HL level since 1994. However the decision in the procedural case of HMRC v Autologic Holdings plc & Others was only by a 3-2 majority. The HL reversed the CA decision and restored that of Park J who had dismissed the claimants' application for review holding that 'issues of tax law which are disputed between taxpayers and the Revenue ought to be resolved on appeals to the Commissioners'.
The other...
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Alan Dolton, Editor of Tolley's Tax Cases, surveys the leading direct tax decisions of 2005
Alan Dolton Editor of Tolley's Tax Cases surveys the leading direct tax decisions of 2005
The HL delivered decisions in four direct tax cases during 2005. All four went in favour of the Revenue making it their most successful year at HL level since 1994. However the decision in the procedural case of HMRC v Autologic Holdings plc & Others was only by a 3-2 majority. The HL reversed the CA decision and restored that of Park J who had dismissed the claimants' application for review holding that 'issues of tax law which are disputed between taxpayers and the Revenue ought to be resolved on appeals to the Commissioners'.
The other...
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:
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