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Tax: Victory for the taxpayer
Mary Ashley looks at Lobler v HMRC [2015], which has an interesting take on rectification ‘Taxpayers will now have to consider whether they should bother to go through the expense of rectification where the only party they are concerned about is HMRC, or if instead they should rely on Lobler.’ As the saying goes, ‘hard …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Amicus Horizon Ltd v The Estate of Judy Mabbott decd [2012] EWCA Civ 895
- Chartbrook Ltd v Persimmon Homes Ltd & ors [2009] UKHL 38
- Futter & anr v HMRCC (with Pitt v HMRCC) [2013] UKSC 26; [2013] WTLR 977 SC
- Gasus Dosier-und Fordertechnik Gmbh v The Netherlands (1995) 20 EHRR 403
- Joost Lobler v HMRC [2013] UKFTT 141 (TC); [2015] UKUT 152
- National and Provincial Building Society & ors v United Kingdom [1998] 25 EHRR 127
- Ogilvie v Littleboy (1897) 13 TLR 399, Ogilvie v Allen (1899) 15 TLR 294