The Resource Study and learn

Study and learn

Label
Study and learn
Title
Study and learn
Creator
Subject
Language
eng
Summary
This article suggests that HMRC, tax practitioners and the courts have something to learn from the "Hok" case. The author disagrees with the Upper Tribunal's decision in Hok that the common law principle of fairness should not apply in tax penalties. This article sets out to prove three very simple propositions: (1) the fairness principle is assumed in all facts of public bodies, (2) it is further incorporated statutorily into the tribunal's jurisdiction by way of overriding objective of the tribunal rules and (3) regarding tax penalties, human rights law guarantees the right to a fair trial
Citation source
In: Taxation. - Sutton. - Vol. 171 (2013),
Geographic coverage
  • Europe
  • European Union
Language note
English
Label
Study and learn
Publication

Library Locations

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