The recent decision in R (oao GSTS Pathology LLP & Others) v HMRC is significant in the context of taxpayers challenging decisions of HMRC by means of judicial review. It is understood to be the first time that interim relief has been granted in the form of an order restraining HMRC from collecting tax prospectively, which HMRC now considers due, whilst an appeal remains pending in the FTT regarding the correct tax treatment.
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The recent decision in R (oao GSTS Pathology LLP & Others) v HMRC is significant in the context of taxpayers challenging decisions of HMRC by means of judicial review. It is understood to be the first time that interim relief has been granted in the form of an order restraining HMRC from collecting tax prospectively, which HMRC now considers due, whilst an appeal remains pending in the FTT regarding the correct tax treatment.
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: