Monthly Archives: January 2022

Where a tax authority fails to collect taxes due, who holds them to account? The answer, at a domestic level, will depend on the jurisdiction but may be the courts, Parliament, the media, specialist committees and so on. But there … Continue reading →

The recent Supreme Court case of Tinkler v HMRC [2021] UKSC 39 dealt with the consequences of an administrative error. A notice of enquiry was not sent to the correct address. This is problematic because the statutory provision requires that … Continue reading →