In HMRC Commrs v Tooth [2019] EWCA Civ 826 (heard on 2 April 2019), the Court of Appeal reaffirmed that, in order for there to be a ‘discovery’ under TMA 1970 s 29, HMRC had to reach a conclusion it...
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Withholding tax and Brexit
3rd September 2019
What’s the story Tobermory? When businesses trade across borders, two countries may want to divvy-up the taxation spoils. The first, is the country in which the income is earned (the Source State),...
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