Category Archives: Tax Law

Judgment of the Court of Appeal in the Aozora case ([2019] EWCA Civ 1643) was handed down on 8 October. The Court of Appeal upheld the decision of the High Court and thus dismissed the appeal. In the process however, … Continue reading →

The General Court has handed down the first judgments in the rulings cases (see here for a note on the Belgian Excess Profits case, which concerns a scheme rather than the application of law). In Fiat, the Court found that … Continue reading →

There have been many developments in the tax world in the last six months and to that end, the lack of blogging on this site has certainly not been because there is little to discuss. Rather, my efforts have been … Continue reading →

As a Munsterman, my eyes will firmly be fixed on the Ricoh Arena in Coventry this Saturday where Munster take on Saracens in the European Champions Cup semi-final. Presumably unknown to rugby fans, this stadium has been the subject of … Continue reading →

Though it is not evident from the Supreme Court’s permission to appeal page, the Supreme Court refused permission to appeal in the case of Hely-Hutchinson v HMRC. This has been discussed in many blogposts on this site (here, here, here, … Continue reading →

The General Court today handed down its decision in the Belgian Excess Profits case, finding that the Belgian Excess Profits regime did not amount to State aid (on the basis of the arguments put forward by the European Commission). The … Continue reading →

In an earlier blog (‘Too many powers, too little oversight?’) I attempted to summarise the findings and recommendations of the House of Lords Economic Affairs Committee in its report into HMRC powers. Ultimately, the Committee issued concerns about the increased … Continue reading →

Although it won’t quite catch the headlines like the Advocate-General’s decision that Article 50 is unilaterally revocable, the report of the House of Lords Economic Affairs Committee released also on the 4th of December should not go unnoticed. The Committee … Continue reading →

A poet cannot dictate how their poem should be read. Once the words are published to the world, they lack the authority to determine the poem’s meaning. That is not to say that the poet’s subjective intention should be disregarded, … Continue reading →

Queen’s honours are awarded “to deserving people from all walks of life, in public recognition of their merit, service or bravery.” As an Irish citizen, the system has always seemed a bit strange, but nevertheless such awards undoubtedly provide value … Continue reading →