Policy and Technical > Tax Adviser Articles > 2007 > HMRC guidance - what's its legal status?
HMRC guidance - what's its legal status?
| Category | Technical Articles |
| Author | Technical Department |
Article by Patrick Cannon QC, chambers of G R Bretten QC, Lincoln's Inn. This article appeared in the May 2007 issue of tax Adviser. How does the official HMRC guidance to new tax legislation affect the courts' interpretation of that legislation? The author considers the question.
May 2007 by Patrick Cannon
Technical Department
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