Tax: Victory for the taxpayer

Old Square Tax Chambers | Trusts and Estates Law & Tax Journal | April 2016 #175
Mary Ashley looks at Lobler v HMRC [2015], which has an interesting take on rectification ‘Taxpayers will now have to consider whether they should bother to go through the expense of rectification where the only party they are concerned about is HMRC, or if instead they should rely on Lobler.’ As the saying goes, ‘hard …

Continue reading "Tax: Victory for the taxpayer"

This post is only available to members.

Tax Tribunal: The human face of tax

Burges Salmon LLP | Trusts and Estates Law & Tax Journal | May 2012 #136
The conduct of Hamar at tribunal reveals valuable points of practice, as John Barnett explains ‘Arguing human rights in tax cases is notoriously difficult and we still await a significant case that shows where the boundaries of the state’s right to levy taxes lies.’ Like many tax advisers, I have taken cases to tribunal only …

Continue reading "Tax Tribunal: The human face of tax"

This post is only available to members.