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What Did the Revenue Know and When Did It Know It?

Philip Martin once again provides us with his very personal opinions. In this article he looks at the Revenue's 'amnesia' as regards challenges under EC Law
Remember Watergate? Nor do I. But those who do recall that the question which caused President Nixon the most problems was 'what did the President know and when did he know it?'. And in respect of many of the challenges to UK corporation tax law by virtue of incompatibility with the EC Treaty the Revenue's state of knowledge — or lack thereof — will be an interesting feature in determining the level of damages assuming the taxpayers win before the European Court. It may also be of interest to tax experts in industry and the professions to learn that the Revenue has according to its officials ...

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