Ian Heron HMRC Central Compliance considers the implications of the Bond House ruling both for businesses appealing against non-economic activity decisions and for HMRC's strategy to tackle MTIC fraud
The long-awaited and eagerly-anticipated judgment of the European Court of Justice in the Bond House (and others) case has been handed down. So what if anything is to be made of the time taken for the Court to reach its decision? Whilst these timescales are not unusual speculation had started to mount. Those within the 'MTIC community' had seen the Advocate-General's opinion in February 2005 as a clear sign of what the Court would decide. However by the end of 2005 there were calls for caution — perhaps it was not going to be an outright defeat for HMRC after...
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Ian Heron HMRC Central Compliance considers the implications of the Bond House ruling both for businesses appealing against non-economic activity decisions and for HMRC's strategy to tackle MTIC fraud
The long-awaited and eagerly-anticipated judgment of the European Court of Justice in the Bond House (and others) case has been handed down. So what if anything is to be made of the time taken for the Court to reach its decision? Whilst these timescales are not unusual speculation had started to mount. Those within the 'MTIC community' had seen the Advocate-General's opinion in February 2005 as a clear sign of what the Court would decide. However by the end of 2005 there were calls for caution — perhaps it was not going to be an outright defeat for HMRC after...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
