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  • Supreme Court judgment: Humphreys v HMRC

    Carl Gardner
    May 16, 2012

    If you’re in the business of predicting court judgments, you can sometimes end up looking a mug. My last prediction wasn’t the best. Oh, well. At least the judges agreed with me on the time limit.

    Anyway, while the […]

    Tags: benefits, discrimination, family, government, human rights, tax, UK Supreme Court
  • Humphreys v HMRC: Supreme Court, Day 2

    Carl Gardner
    March 15, 2012

    Yesterday I explained the facts and legal background to this case, and a short account of the first day of the hearing, which concluded just after 1 pm today. I was again in court to hear Jason Coppel complete […]

    Tags: benefits, discrimination, human rights, tax, UK Supreme Court
  • Gordon’s speech – and law as a stick for governments

    Carl Gardner
    September 30, 2009

    Gordon Brown’s conference speech yesterday gripped the nation, obviously – if you want to know what I thought of it politically, have a look at my other blog. A couple of constitutional and legal points emerged from it too, […]

    Tags: constitution, environment, government, legislation, politics, tax
  • Vodafone 2 v HMRC

    Carl Gardner
    June 4, 2009

    I’m quite interested in the Court of Appeal’s recent decision in this tax case, about Vodafone’s attempt to structure its takeover of Mannesman in the most tax-efficient way, using a Luxembourg-registered holding company to take advantage of lower rates […]

    Tags: eu law, human rights, interpretation, tax
  • Charging to the exit?

    Carl Gardner
    October 12, 2007

    Just in case George and Alastair have got you running for the exits clutching your capital gains, there’s an interesting article in Accountancy Age suggesting that the taxman’s system of exit charges on businesses relocating elsewhere in the EU […]

    Tags: eu law, free movement, tax
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