Milestone decision of the Supreme Court on the principle of legal certainty
On 21 April 2022, the Supreme Court rendered a milestone decision on the principle of legal certainty (as part of the general principles of good administration). The Court ruled for the first time that taxpayers may rely on a position taken by the Tax Authorities, regardless of whether this position is a correct interpretation of the law. Previously, the Supreme Court consistently ruled that this was only possible if that position is not contra legem.
Source Linklaters
