Jonathan Peacock QC considers how the Courts have dealt with tax disputes over the last 20 years and looks forward in hope if not with confidence to the new Tribunals regime
Let us clear the ground at the outset: this is not an exercise in sour grapes a 1 800-word whinge about this adverse decision or that this error or that failure to see the light or understand the blindingly obvious.1 Nor is it a critique of particular decisions over the last 20 years or so. Instead let us consider just how well the UK Courts system has dealt with complex tax disputes in recent times and see where improvements may come from the new Tribunals system.
Starting with an overall impression (and of course this...
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Jonathan Peacock QC considers how the Courts have dealt with tax disputes over the last 20 years and looks forward in hope if not with confidence to the new Tribunals regime
Let us clear the ground at the outset: this is not an exercise in sour grapes a 1 800-word whinge about this adverse decision or that this error or that failure to see the light or understand the blindingly obvious.1 Nor is it a critique of particular decisions over the last 20 years or so. Instead let us consider just how well the UK Courts system has dealt with complex tax disputes in recent times and see where improvements may come from the new Tribunals system.
Starting with an overall impression (and of course this...
If you are not a subscriber, subscribe now to read this content.
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