Monthly Archives: February 2017

“Health warnings” and legitimate expectations: Samarkand

Posted on February 27, 2017 by Dr Stephen Daly

In the recent Samarkand case, the Court of Appeal upheld the conclusions of the Upper Tribunal, thereby dismissing the taxpayers’ appeals and judicial review claims, in addition to dismissing HMRC’s cross appeal. The case itself has gained attention generally for … Continue reading →

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The Commission, rulings and a prior question of deference

Posted on February 23, 2017 by Dr Stephen Daly

Noise in terms of the Commission’s investigation into purported breaches of State aid provisions by Member States has been increasing steadily over the past two and a half years. To recap, the Commission has opened a number of investigations (and … Continue reading →

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Legal accountability in the case of HMRC

Posted on February 2, 2017 by Dr Stephen Daly

The Public Accounts Committee, a body charged with responsibility on behalf of Parliament for holding HMRC to account, noted in 2011 that it had ‘serious concerns that large companies are treated more favourably by [HMRC] than other taxpayers’ (Public Accounts … Continue reading →

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