Market leading insight for tax experts
View online issue

In The NIC Of Time?

Joseph Howard Barrister and Rupert Shiers Partner at McGrigors LLP look at the HMRC v Benchdollar Ltd case and its implications for tax particularly National Insurance Contributions
Albert Einstein once said that the only reason for time was to stop everything happening at once but in recent years tax cases on the application of time limits seem to have had something of a 'big bang'. This article explains that (despite a huge amount of comment in the professional press) the decision in the recent High Court case of HMRC v Benchdollar Limited and Others [2009] EWHC 1310 (Ch) will not be one of 'general relativity' outside the scope of national insurance contributions ('NICs') but does seem to be part of an emerging 'grand unified theory'...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.