Smallwoods lose out as leave to appeal in effective management case is refused

January 27, 2011

The Supreme Court in London has refused the taxpayers in the Smallwood v HMRC dispute leave to appeal in a case that has implications for corporate taxpayers.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

More from across our site

Upper Tribunal hears Ørsted’s windfarm capital allowances appeal

David Pickstone and Anastasia Nourescu of Stewarts review the facts and implications of Ørsted’s appeal at the Upper Tribunal.

David Pickstone, June 02, 2023

This week in tax: IRS set to lose $21bn in funding

The Internal Revenue Service will lose the funding as part of the US debt limit deal, while Amazon UK reaps the benefits of the 130% ‘super-deduction’.

Josh White, June 02, 2023

Gavel of judge with coins against European Union flag

Opinion: EU tax disputes make the case for reform

The European Commission wanted to make an example of US companies like Apple, but its crusade against ‘sweetheart’ tax rulings may be derailed at the CJEU.

Josh White, June 01, 2023

OECD transfer pricing training in West Africa coming to an end

The OECD has announced that a TP training programme is about to conclude in West Africa, a region that has been plagued by mispricing activities for a number of years.

Euan Healy, June 01, 2023

Progress on EU public CbCR is a significant move forward on tax transparency

Transparency principles for international tax reform

Richard Murphy and Andrew Baker make the case for tax transparency as a public good and how key principles should lead to a better tax system.

Richard Murphy, May 31, 2023

Nine partners suspended in PwC tax scandal latest

‘Go on leave, effective immediately’, PwC has told nine partners in the latest development in the firm’s ongoing tax scandal.

Euan Healy, May 30, 2023

ITR Indirect Tax Forum 2023: Govts turning companies into ‘free’ VAT auditors

The forum heard that VAT professionals are struggling under new pressures to validate transactions and catch fraud, responsibilities that they say should lie with governments.

Euan Healy, May 26, 2023

AdobeStock_494001486_Editorial_Use_Only (1).jpg

OECD paper raises potential carbon tax improvements

The working paper suggested a new framework for boosting effective carbon rates and reducing the inconsistency of climate policy.

Euan Healy, May 26, 2023

This week in tax: TaxGPT becomes 'first' AI-powered tax assistant

UAE firm Virtuzone launches ‘TaxGPT’, claiming it is the first AI-powered tax tool, while the Australian police faces claims of a conflict of interest over its PwC audit contract.

Josh White, May 26, 2023