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- Title
Double Tax Developments: Anson v Commissioners for Her Majesty's Revenue & Customs [2015] UKSC 144.
- Authors
Wheater, Jennifer
- Abstract
This case reached its conclusion in the English Supreme Court in July 2015. While the result was positive for Mr Anson personally, the actual remit of the case is still the subject of controversy. Following the case, Her Majesty's Revenue & Customs issued a statement that, broadly, it considered Anson confined to its facts, but some have queried how this can be substantiated. In addition, the Supreme Court gave some novel reasoning in the context of previous law, and it is interesting to consider the extent to which old law still applies and new law has been created.
- Subjects
UNITED Kingdom; DOUBLE taxation; GREAT Britain. HM Revenue &; Customs; GREAT Britain. Supreme Court; LEGAL judgments; ACTION &; defense cases; ACTIONS &; defenses (Law)
- Publication
Business Law International, 2016, Vol 17, Issue 2, p161
- ISSN
1467-632X
- Publication type
Article