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HMRC’s revised guidance on s 75A: peppering the target premium
Card image Simon Yeo
HMRC's guidance purports to be backed up by a Supreme Court decision but it goes further than that, writes Simon Yeo (KPMG).
3 March 2020
Comment: A concerning erosion of rights to appeal
Card image Michael Thomas KC
Barrister Michael Thomas (Pump Court Tax Chambers) believes there is a disturbing trend in our tax jurisprudence: an increasing number of important decisions made by HMRC are only capable of being challenged on a judicial review basis.
9 July 2019
EDITOR'S PICKstar
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M R Currell Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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