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Tax Tribunal: The human face of tax
The conduct of Hamar at tribunal reveals valuable points of practice, as John Barnett explains ‘Arguing human rights in tax cases is notoriously difficult and we still await a significant case that shows where the boundaries of the state’s right to levy taxes lies.’ Like many tax advisers, I have taken cases to tribunal only …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Atkinson & anor v HMRCC [2010] WTLR 745
- Baylis v Gregory [1987] STC 297
- Corbally-Stourton v HMRC [2008] STC (SCD) 907
- Ferrazzini v Italy [2001] ECHR 464
- Gasus Dosier-und Fordertechnik Gmbh v The Netherlands (1995) 20 EHRR 403
- Hamar v HMRC [2012] WTLR 469
- Jussila v Finland [2006] ECHR 996
- Phillips v HMRC [2010] SFTD 332