Macfarlanes

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2 results for: statutory construction

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

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...