Claim for judicial review of an advance payment notice rejected
Nick Skerrett (Simmons & Simmons) examines the Court of Appeal’s decision in BPP Holdings, where HMRC was barred from VAT proceedings under the Mitchell approach.
BPP v HMRC tells us that HMRC must comply with rules and directions issued by the tax tribunals, reports Robert Waterson (RPC).
Jonathan Hare, Stephen Morse (PwC) and Peter Halford (PwC Legal) answer the key questions on the European Commission’s investigations into alleged illegal state aid as a way of tacking perceived corporate tax avoidance.
Adam Craggs and Robert Waterson (RPC) examine Sanderson, the latest discovery case in which the courts have attributed to the ‘hypothetical officer’ very little knowledge, notwithstanding extensive information having been made available to HMRC.
Rupert Shiers (Hogan Lovells) comments on key areas where HMRC will focus in 2016 and where the law regulating HMRC and tax disputes will be developed.
FII Group Litigation – grant of summary judgment
BDO, the liquidator in Murray Group Holdings (better known as ‘the Rangers case’), has submitted its appeal against the Court of Session’s ruling of 4 November 2015 on the company’s use of EBTs, seeking leave to appeal to the Supreme Court.