Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, gives us the latest tax case news
Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Matalan Retail Ltd v HMRC (Ch D — 5 August)
The Ch D has upheld Tribunal Decision C262 in favour of HMRC (although it has disapproved certain dicta of the Tribunal chairman). The case concerned the tariff classification of imported swimwear. Christopher Clarke J rejected the company's contention that the principle of estoppel prevented HMRC from changing its opinion as to the correct classification of the swimwear. He concluded that 'whilst the right-thinking man would be distinctly unimpressed by the way in...
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Alan Dolton, Editor of Tolley's Tax Cases and Tolley's VAT Cases, gives us the latest tax case news
Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases gives us the latest tax case news
Matalan Retail Ltd v HMRC (Ch D — 5 August)
The Ch D has upheld Tribunal Decision C262 in favour of HMRC (although it has disapproved certain dicta of the Tribunal chairman). The case concerned the tariff classification of imported swimwear. Christopher Clarke J rejected the company's contention that the principle of estoppel prevented HMRC from changing its opinion as to the correct classification of the swimwear. He concluded that 'whilst the right-thinking man would be distinctly unimpressed by the way in...
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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