The complexities of Double Taxation loom gain in our multinational global economy. Has every investor in a foreign entity thought through the implications of the case of Anson v Revenue and Customs Commissioners? Historically, HMRC …

“Prevailing Practice” prevents HMRC from recovering underpaid tax which has arisen from over claimed reliefs provided that the claims were made through practice prevailing at the time. The recent case of Boyer Allen Investment Services v …