Category Archives: Tax Law

TLRC Discussion paper: new powers and novel protections?

A discussion paper by Tracey Bowler for the Tax Law Review Committee, a Committee of the Institute for Fiscal Studies, was released in November and focuses upon ‘new’ HMRC powers. Vanessa Houlder gives an overview of the paper in a … Continue reading

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Rowe v HMRC [2017] EWCA Civ 2105: a case note on ‘notices’

On the 12th of December 2017, the Court of Appeal handed down judgment in the joined cases of Rowe v HMRC and Vital Nut v HMRC, in which dozens of taxpayers challenged the decision of HMRC to issue to them … Continue reading

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Tax Transparency Report

Before anything can actually be assessed, there must be information that can form the basis of the assessment. This is true in tax as it is in any other walk of life. A further question arises in respect of the … Continue reading

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The doctrine of legitimate expectations: guidance, errors and reliance

Judgment in the case of R (Aozora) v HMRC [2017] EWHC 2881 (Admin) was handed down yesterday. Once again, a taxpayer sought to rely upon the doctrine of legitimate expectations. Once again, the taxpayer lost. The case however flags up … Continue reading

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Distinctions and blurred lines in tax

Over the past few days, I have had the pleasure of marking around 50 tax essays. And I do mean it has been a pleasure, because in the process of marking you must confront the fundamentals underpinning the questions that … Continue reading

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The Margin of Appreciation in Tax Law

In a recent article for the British Tax Review (see here for Peacock, ‘The “Margin of Appreciation” Afforded in the Tax Tribunals: is there any Limit to Judicial Deference?’ (2017) BTR 404), Jonathan Peacock QC explores recent caselaw where taxpayers … Continue reading

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The latest twist in the Mansworth v Jelley tale

Late on Wednesday afternoon, the Court of Appeal handed down judgment in the case of R (Hely-Hutchinson) v HMRC [2017] EWCA Civ 1075. It is the latest twist in the long running saga concerning what has come to be known … Continue reading

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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

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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

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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

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