'HMRC misinterpreted the Kittel case assuming that anybody with a passing connection with the trade was necessarily up for involvement rather than applying the higher burden of proof implied in the original French of the Kittel judgment which requires evidence of direct...
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:
'HMRC misinterpreted the Kittel case assuming that anybody with a passing connection with the trade was necessarily up for involvement rather than applying the higher burden of proof implied in the original French of the Kittel judgment which requires evidence of direct...
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: