Market leading insight for tax experts
View online issue

What Did the Revenue Know and When Did It Know It?

Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law

 
Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law
 
Remember Watergate? Nor do I. But those who do recall that the question which caused President Nixon the most problems was 'what did the President know and when did he know it?'. And in respect of many of the challenges to UK corporation tax law by virtue of incompatibility with the EC Treaty the Revenue's state of knowledge — or lack thereof — will be an interesting feature in determining the level of damages assuming the taxpayers win before the European Court....

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:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top