The Resource Glencore : first diverted profits tax case heard by a U.K. court

Glencore : first diverted profits tax case heard by a U.K. court

Label
Glencore : first diverted profits tax case heard by a U.K. court
Title
Glencore : first diverted profits tax case heard by a U.K. court
Creator
Subject
Language
eng
Summary
This Glencore Energy U.K. Ltd v. Commissioners of HM Revenue & Customs [2017] EWHC 1476 (Admin) case is the first to go before the courts involving the U.K.'s diverted profits tax (DPT). It involves an application for judicial review of Her Majesty's Revenue & Customs' (HMRC) handling of the case rather than a case on a tax issue. As such it helps to clarify when a taxpayer might apply to the Administrative Court for judicial review rather than simply appealing against a tax assessment with the appeal being considered by the tax courts
Citation source
  • In: Tax planning international review. - London. - Vol. 44 (2017), no. 8 ; 3 p
  • In: Tax planning international : European tax service. - London. - Vol. 19 (2017), no. 8 ; 3 p
http://library.link/vocab/creatorName
Smith, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • diverted profits tax
Label
Glencore : first diverted profits tax case heard by a U.K. court
Instantiates
Publication
Label
Glencore : first diverted profits tax case heard by a U.K. court
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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