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30 results for James AustenCLEAR FILTERS
The Court unanimously decided that the taxpayer, Jason Wilkes, succeeded on all points. The Court of Appeal’s decision in this case is final. The retrospective change in tax law in Finance Act 2022, however, means the Court’s decision will not automatically determine the outcome of the 400 other HICBC cases before the First-tier Tribunal – and it is not relevant at all to the hundreds of thousands of other affected taxpayers.
James Austen, Partner and Head of Tax Dispute, acting for Mr Wilkes, comments ahead of the hearing.
Few will envy the Chancellor on Budget day in a weak economic environment, especially now that the UK economy is confirmed to be in a recession.
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