The Supreme Court stands at the head of the UK’s judicial appeals system. Malcolm Gammie CBE KC (One Essex Court) examines when permission to appeal to the Supreme Court is likely to be granted, and considers how taxpayers and HMRC are faring in securing permission.
Since it came into being in 2009 the Supreme Court has been the final port of call for any tax appeal. In contrast to some other jurisdictions such as The Dutch Hoge Raad the Supreme Court does not have a specific tax chamber with specialist tax judges. The justices of the Supreme Court are ‘generalists’ in the sense that they must deal with whatever subject matter comes their way from the courts below. Their only respite lies in the requirement that permission must be given before any appeal can be made to the Supreme Court. But that does not allow the justices...
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The Supreme Court stands at the head of the UK’s judicial appeals system. Malcolm Gammie CBE KC (One Essex Court) examines when permission to appeal to the Supreme Court is likely to be granted, and considers how taxpayers and HMRC are faring in securing permission.
Since it came into being in 2009 the Supreme Court has been the final port of call for any tax appeal. In contrast to some other jurisdictions such as The Dutch Hoge Raad the Supreme Court does not have a specific tax chamber with specialist tax judges. The justices of the Supreme Court are ‘generalists’ in the sense that they must deal with whatever subject matter comes their way from the courts below. Their only respite lies in the requirement that permission must be given before any appeal can be made to the Supreme Court. But that does not allow the justices...
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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