RETROSPECTIVE-LEGISLATION

Andrew Parkes (Andersen) considers the limits, if any, on the introduction of retrospective legislation.

The government intends to change the law retrospectively to make it clear that HMRC can use automated processes to issue notices to file returns and to issue penalties, report Catherine Robins and Steven Porter (Pinsent Masons).

Rowena Clifton and James Llewellyn (The VAT Consultancy) consider the Copthorn Holdings decision, which raises important questions about HMRC’s approach to its published guidance and how it should be held to account.

Simon Yeo and Billal Malik consider the judgment in St Matthews (West) Ltd and others v HMRC on the legality of retroactive legislation.