Law Lords voted unanimously to overturn rules which allow tax inspectors to demand that companies and wealthy individuals disclose confidential legal advice.
The decision follows the case brought by Morgan Grenfell against the Revenue – in 1999 the investment bank refused to disclose to tax inspectors legal advice it had received on a tax avoidance property scheme it had sold to Tesco.
The Revenue had been increasingly using its ‘section 20’ powers to demand documents and raid premises following a ruling last year that allowed the Revenue to override normal legal privilege.
Does Darwin's theory apply to taxation? Colin ponders...
The UK tax gap fell in 2014-15 to its lowest-ever level of 6.5%, revealed official statistics published today
Changes to the tax system is urged to support the growth of entrepreneurs, found a report from the Grant Thornton UK, the Institute of Directors, and the Prelude Group
The EC has been instructed to draft a European Union (EU) directive authorising an EU financial transaction tax, which would apply to ten of the EU’s 28 member states