Monthly Archives: February 2018

When public authorities make mistakes

A recurring issue that this blog has sought to explore is the problem of public authorities making mistakes. This blog for instance has spent some time considering the case of Hely-Hutchinson, wherein the Court of Appeal placed reliance upon the … Continue reading

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HMRC’s right to get it wrong

This blog and some published work which has emanated from it has focused upon what happens when HMRC gets it wrong – when the authority advises a taxpayer, but that advice turns out to be wrong for instance whether the … Continue reading

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EU FairTax working paper on tax competences

A new peer-reviewed working paper from Dr Ulrike Spangenberg (Umea University), Prof Ann Mumford (King’s College London) and myself has just been uploaded here. The abstract for the piece reads as follows: “This paper analyses existing tax competences in EU … Continue reading

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