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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 which HMRC (taken as a whole) had handled this case he would not in my judgment...

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