Supreme Court Rules HMRC Can Withhold Tax Relief During Enquiries

In a much-anticipated ruling, the UK Supreme Court has confirmed that  HM Revenue and Customs has the right to withhold tax relief and demand  payment of a tax debt while investigating what the tax body believes  to be a tax avoidance scheme. The judgment reverses the decision of the Appeal Court in relation to  the Cotter test case, in which it was argued that a taxpayer has the  right to amend...

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