Category Archives: Tax Law

Update and case note on Hely-Hutchinson

The issues surrounding the Mansworth v Jelley losses plow on. In the case of HMRC v Hely-Hutchinson, the taxpayer claims that he is entitled to the benefit of HMRC guidance which provided that losses could be claimed as a result … Continue reading

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Understanding “deductibility of expenses” in terms of equality

This blog has sometimes noted the contribution that legal philosophy can make to understanding matters of tax law and policy: for instance, using Hart’s “Core and Penumbra” analogy to understand how the limits of language can result in tax avoidance, … Continue reading

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The Supreme Court decision in Gallaher and its impact on tax

The Supreme Court on Wednesday 16 May gave judgment in the case of R (Gallaher) v Competition and Markets Authority. This case concerned an agreement to settle a dispute and the Court of Appeal judgment was given some attention in … Continue reading

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Tax avoidance and the limits of language

In its 1955 Report, the Royal Commission on the Taxation of Profits and Income wrote that “Avoidance of tax is a problem that faces every tax system…but until some certainty is reached upon the question of definition, the question as … Continue reading

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Article in the British Tax Review

Consider the following example. A taxpayer has an assessment issued against her by HMRC. Her argument is that the tax is not due under the relevant taxing provision, or in the alternative that she is entitled to rely upon Extra-Statutory … Continue reading

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The LDF, legitimate expectations and conspicuous unfairness

The Court of Appeal has just handed down judgment in the case of City Shoes v HMRC, in which the taxpayers claimed to have a legitimate expectation as to certain treatment from HMRC. That treatment related to the ‘Liechtenstein Disclosure … Continue reading

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When public authorities make mistakes

A recurring issue that this blog has sought to explore is the problem of public authorities making mistakes. This blog for instance has spent some time considering the case of Hely-Hutchinson, wherein the Court of Appeal placed reliance upon the … Continue reading

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HMRC’s right to get it wrong

This blog and some published work which has emanated from it has focused upon what happens when HMRC gets it wrong – when the authority advises a taxpayer, but that advice turns out to be wrong for instance whether the … Continue reading

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EU FairTax working paper on tax competences

A new peer-reviewed working paper from Dr Ulrike Spangenberg (Umea University), Prof Ann Mumford (King’s College London) and myself has just been uploaded here. The abstract for the piece reads as follows: “This paper analyses existing tax competences in EU … Continue reading

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HMRC as tax advisor

A college lecturer at the University of Oxford tutors students in a particular course, helping them on their voyage towards the exam (in addition to helping them pick up additional skills also). However, the college lecturer will generally not set … Continue reading

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