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25 Aug 2021, 4:55 am
In this post, Tim Sales, a partner in the Dispute Resolution team at CMS, and Hannah Jones, who works in the Tax team at CMS, comment on the decision handed down by the UK Supreme Court in the matter of Tinkler v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 39, which concerned whether estoppel by convention applied to prevent the taxpayer disputing that HMRC had validly served a notice of enquiry. [read post]
22 Oct 2012, 3:21 am
KF 2026 C68 2012 Pease and Chitty’s Law of markets and fairs / Edward F. [read post]
