Taxpayers and HMRC alike can learn from the high-profile case, says Angela Savin
‘Not a glorious episode in the history of the Revenue’ observed Nicol J in the High Court decision on UK Uncut’s application for judicial review of the settlement between HMRC and Goldman Sachs (see R (oao) UK Uncut Legal Action Ltd v HMRC [2013] EWHC 1283). Given the National Audit Office’s approval of the settlement that UK Uncut lost is not much of a surprise. However UK Uncut has shown that for a public interest group to challenge a (supposedly confidential) settlement between taxpayer and HMRC is possible and there are valuable lessons from the case for taxpayers and HMRC alike.
On top of the publicity UK Uncut has...
