AXA Insurance — Supreme Court rejects bid to preserve outdated rulings in group tax litigation
Case AXA Insurance UK PLC and another v Commissioners of Inland Revenue and another Court UK Supreme Court (United Kingdom)
Uncategorized
Tax
Uncategorized
SKAT v MCML Ltd — Supreme Court held issue estoppel does not bar new claims based on different facts or when an issue was not necessary to the earlier judgment
Case Skatteforvaltningen (The Danish Customs and Tax Administration) v MCML Ltd (formerly ED&F Man Capital Markets Ltd) Court UK Supreme
Uncategorized
HFFX LLP — Supreme Court limits HMRC’s use of purposive interpretation in partnership profit-allocation tax dispute
Case Commissioners for His Majesty’s Revenue and Customs v HFFX LLP; Atkins and others v Commissioners for His Majesty’s Revenue