Stephen Daly
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Monthly Archives: December 2017
TLRC Discussion paper: new powers and novel protections?
A discussion paper by Tracey Bowler for the Tax Law Review Committee, a Committee of the Institute for Fiscal Studies, was released in November and focuses upon ‘new’ HMRC powers. Vanessa Houlder gives an overview of the paper in a … Continue reading
Posted in Tax Law
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Rowe v HMRC [2017] EWCA Civ 2105: a case note on ‘notices’
On the 12th of December 2017, the Court of Appeal handed down judgment in the joined cases of Rowe v HMRC and Vital Nut v HMRC, in which dozens of taxpayers challenged the decision of HMRC to issue to them … Continue reading
Posted in Tax Law
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Dr Stephen Daly 