Davies - UK Supreme Court reiterates that Revenue has the power to assess otherwise than in accordance with the law

In the Davies decision discussed in the post below, the UK Supreme Court reiterated its position that the Revenue Commissioners have the authority to agree to not collect taxes which are owing by taxpayers at law, where this is done to further an objective of enhancing overall tax collections (see also Nuttall).

This position is contrary to Cohen, a Federal Court of Appeal decision which has not been considered by the Supreme Court of Canada.

Neal Armstrong.  Summary of R (Davies) v. RCC, [2012] 1 All ER 1048, [2011] UKSC 47 under s. 152(1).