Oliver Marre of Tax Chambers, 15 Old Square, has written the cover story for the latest edition of Taxation magazine on the landmark First-tier Tribunal case of Ardmore v HMRC, in which James Kessler, QC and Amanda Hardy, both also of chambers, represented the taxpayer. In the case, it was held that unpublished Special Commissioners’ decisions cannot be cited before the FTT. The article can be read here.
Also in this edition of Taxation, Rory Mullan and Oliver Marre , both of Tax Chambers, 15 Old Square, comment on the Finance Bill 2014 change to the car benefits code in the Income Tax (Earnings and Pensions) Act 2003, which was prompted by their victory for the taxpayers in HMRC v Apollo Fuels & Ors.
5 June 2014