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Somewhat Confused
Somewhat Confused
Sorry to be thick, but can we just clarify what was won/lost.
Here's my understanding:
HMRC are of the opinion that the change in BN66 was a clarification.
Huitson (and Montpelier) attempted to use ECHR laws to say that even though this was a...
@Rhydd
@Rhydd
As long as learned professionals can agree that the law was meant that way - a piece of unclear (to the masses) law can be clarified - there is an onus on Parliament to ensure that its laws are available to the masses, to ensure that they are complied with.
This is especially...
BN66 and Retrospection
BN66 and Retrospection
It was my understanding that the references to retrospection with regard to the 1987 act et al, were not a retrospective application of tax, but Parliament retrospectively amending legislation which it deemed unclear and poorly reflected the will...