LEGITIMATE-EXPECTATION

Sam Glover

Ben Elliott and Sam Glover (Pump Court Tax Chambers) review recent cases clarifying when taxpayers have a legitimate expectation in the context of VAT.

Craig Kirkham-Wilson

Gary Barnett

Legitimate expectation, directors’ fees, fixed establishments, reforming the TMO... Craig Kirkham-Wilson and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world.

Nuel Oji

Stuart Walsh

Stuart Walsh and Nuel Oji (DLA Piper) examine lessons from a recent High Court judgment.

Craig Kirkham-Wilson

Gary Barnett

Gary Barnett and Craig Kirkham-Wilson (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

Sam Wardleworth

Catherine Robins

Catherine Robins and Sam Wardleworth (Pinsent Masons) review an interesting Upper Tribunal decision on the test for trading, 'golden contracts' and the availability of enterprise zone allowances and legitimate expectation.

Constantine Christofi

Robert Waterson

The Court of Appeal's recent decision appears to set a high bar for establishing an unlawful breach of a taxpayer’s legitimate expectation, write Robert Waterson and Constantine Christofi (RPC).

Stephen Daly

Normative underpinnings and the public interest in tax collection

Stephen Daly

The end to the Mansworth v Jelley affair.

Stephen Daly

The OTS’s recommendations on HMRC guidance provides some hope that in the future reliance on guidance will be less risky, writes Stephen Daly (King’s College London).