Case note - gaines cooper v HMRC

Case note - gaines cooper v HMRC

The case of R (on the application of Gaines-Cooper) v Commissioners for Her Majesty's Revenue & Customs [2011] UKSC 47 (the `Gaines-Cooper case') attracted considerable industry and press attention during its progression through the UK courts. The Supreme Court decision, released on 19...

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Veröffentlicht in:Business law international 2012-01, Vol.13 (1), p.97-104
1. Verfasser: Wheater, Jennifer
Format: Artikel
Sprache:eng
Schlagworte:
Courts
Decision making
European law
International law
Supreme Court
United Kingdom
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Zusammenfassung:The case of R (on the application of Gaines-Cooper) v Commissioners for Her Majesty's Revenue & Customs [2011] UKSC 47 (the `Gaines-Cooper case') attracted considerable industry and press attention during its progression through the UK courts. The Supreme Court decision, released on 19th October 2011, has brought the UK process to a close, but the ramifications of the decision and, indeed, the future path of the case itself, remain open to speculation and comment. This article considers the decision and its likely impact. This document is reproduced by kind permission of the International Bar Association, London. © International Bar Association
ISSN:1467-632X