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GLO-ing, GLO-ing, Gone?

Mark Whitehouse and Hartley Foster of McGrigors Tax Litigation comment on the recent decision by Park J in the High Court regarding jurisdiction in the context of 'EU claims'
In a recent article in The Tax Journal McGrigors Tax Litigation concluded that since EU law plainly is an integral part of UK law the proper place for it in the context of direct tax is at the heart of the tax compliance process.1 It follows that what has become known as an 'EU claim' is really a misnomer; that one issue under a particular claim is a right under EU law should not prevent that claim being made in the same way as any other claim for tax relief. This idea which ought not to be regarded as particularly contentious...

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