Monthly Archives: March 2015

Ingenious Media revisited: what is the court’s proper place?

Introduction Having commented last week on the case of Ingenious Media, it is appropriate now to briefly revisit this case, given that the Court of Appeal on Wednesday unanimously dismissed the appeal by the taxpayers. There is one particular aspect … Continue reading

Posted in Tax Law | 3 Comments

The Hart of the tax avoidance issue: ‘Core and Penumbra’ revisited

In recent days, I’ve been reading back over my Jurisprudence notes in order to understand the place of law in achieving administrative justice-does the answer lie in structuring rules, or in providing discretion, or finding a balance between law, rules … Continue reading

Posted in Tax Law | 13 Comments