The Resource How Tower MCashback could change litigation strategy

How Tower MCashback could change litigation strategy

Label
How Tower MCashback could change litigation strategy
Title
How Tower MCashback could change litigation strategy
Creator
Subject
Language
eng
Summary
When the UK Supreme Court ruled in favour of HM Revenue and Customs (HMRC) in the Tower MCashback decision in May 2011 concerning capital allowances, many tax practitioners lamented what the Court seemed to be saying about the tax avoidance arguments that HMRC may advance during a hearing. The decision comes at a time when HMRC is entering into more enquiries and disputes with corporate taxpayers. This article investigates whether the case is yet another sign of a new era defined by more contentious relationships between Revenue and taxpayers
Citation source
In: International tax review. - London. - Vol. 22 (2011),
http://library.link/vocab/creatorName
Kelechava, E
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • capital allowance
  • tax avoidance
Label
How Tower MCashback could change litigation strategy
Instantiates
Publication
Label
How Tower MCashback could change litigation strategy
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...