Aug 20, 2021 More discoveries about discovery assessments By Edward Reed Rebutting HMRC’s desire to stretch section 29 TMA 1970 still further, the Upper Tier Tribunal (UTT) has recently held that HMRC cannot...
Jul 02, 2021 What was Parliament's intention? The Supreme Court takes a purposive approach to tax statute in Balhousie Holdings Ltd v HMRC By Macfarlanes The case of Balhousie Holdings Ltd v HMRC concerned the zero-rated supply of a newly constructed care home. The key issue was whether the...