Monthly Archives: July 2017

The language of tax avoidance cases

The opening line of single Supreme Court judgment in UBS v HMRC [2016] UKSC 13 from Lord Reed reads as follows: “In our society, a great deal of intellectual effort is devoted to tax avoidance. The most sophisticated attempts of … Continue reading

Posted in Tax Law | 1 Comment

Yet another case concerning APNs

Accelerated Payment Notices (‘APNs‘) have been frequently visited as a topic on this blog (see here, here, here, and here). To recap, APNs require taxpayers to pay disputed tax upfront before proceeding with an appeal (provided that certain conditions are … Continue reading

Posted in Tax Law | 2 Comments

Legal philosophy and a “voluntary” obligation to pay taxes

Legal philosophers (and philosophers more generally) have a beautiful way of cutting through the noise and expressing in the simplest language that which takes us mere mortals thousands of words to explain. This clarity presents itself of course whenever these … Continue reading

Posted in Tax Law | 3 Comments