Chris Bates of Norton Rose LLP discusses the difficult case of HMRC v DCC Holdings
The judgment of the Court of Appeal in the difficult case of HMRC v DCC Holdings (UK) Ltd[2009] EWCA Civ 1165 has now been delivered giving HMRC a decision in its favour by a 2:1 majority. The case is responsible for more colourful judicial language than is normal for a technical tax appeal and is unusual in that each Court hearing the case has so far come up with a different rationale for its decision. If the case is appealed to the Supreme Court as seems possible it is likely to be a landmark decision in establishing the limits of the Courts' powers to apply a purposive approach of construction to cure...
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Chris Bates of Norton Rose LLP discusses the difficult case of HMRC v DCC Holdings
The judgment of the Court of Appeal in the difficult case of HMRC v DCC Holdings (UK) Ltd[2009] EWCA Civ 1165 has now been delivered giving HMRC a decision in its favour by a 2:1 majority. The case is responsible for more colourful judicial language than is normal for a technical tax appeal and is unusual in that each Court hearing the case has so far come up with a different rationale for its decision. If the case is appealed to the Supreme Court as seems possible it is likely to be a landmark decision in establishing the limits of the Courts' powers to apply a purposive approach of construction to cure...
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:
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