The end to the Mansworth v Jelley affair.
The OTS’s recommendations on HMRC guidance provides some hope that in the future reliance on guidance will be less risky, writes Stephen Daly (King’s College London).
Taxpayers need to know where they stand, writes Andrew Hubbard (RSM).
The courts are reluctant to tie HMRC down to its assurances unless made in the clearest and most unambiguous circumstances, as a recent case illustrates.