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UK taxpayers and third parties have no right to attend a tax tribunal hearing to consider the issue of notices by HM Revenue & Customs (HMRC) requiring the provision of information relevant to tax enquiries, the first-tier tax tribunal has decided. 12 Dec 2018
A penalty imposed in respect of arrears of aggregates levy is a 'criminal charge' for the purposes of the European Convention on Human Rights (the Convention) and so a taxpayer is entitled to the fair trial protections in Article 6 of the Convention, the first-tier... 11 Dec 2018
If you are involved in a dispute in the UK tax tribunals with HM Revenue & Customs (HMRC) you will probably incur costs such as legal fees and disbursements/expenses. The rules as to when you can recover your costs and when you may have to pay the...
UK taxpayers who have underpaid income tax, capital gains tax or inheritance tax involving offshore matters must correct past non-compliance before 30 September 2018 or face penalties which could be as much as two or three times the unpaid tax. There is also...
Awards and settlements in commercial disputes can be taxable in the claimant’s hands. The tax treatment of damages should be considered at an early stage as this may need to be factored into the amount claimed. Tax also needs to be considered in settlement...
From 30 September 2017 it is a criminal offence in the UK if a business fails to prevent its employees or any person associated with it from facilitating tax evasion under the Criminal Finances Act 2017. Businesses need to take action to minimise their risk...
Large companies and partnerships need to publish their tax strategy online before the end of their first financial year beginning after 15 September 2016.
The Common Reporting Standard (CRS) is a way for countries to automatically exchange information about non-residents holding bank accounts and other financial accounts offshore. By September 2018 over 100 jurisdictions should be making annual exchanges...
A tax deduction was available for losses arising as a result of a change in functional currency, the UK's upper tribunal (UT) has decided upholding a previous decision by the First-tier tax tribunal (FTT) in a case involving medical equipment manufacturer,... 07 Dec 2018
A procedural point on whether HM Revenue & Customs (HMRC) had validly given notices of enquiry within the requisite time limits should not be heard separately as a preliminary issue, the First-tier Tax Tribunal (FTT) has decided in a case concerning bank... 07 Dec 2018
Effective handling of relations with HM Revenue & Customs (HMRC) presents challenges. Managing tax disputes requires a clear understanding of both the dispute process and the tax technical issues. It is for this reason that we believe that specialist skills in both are required to provide best advice in this area.
More about Tax Disputes
Partner - Head of Tax, Litigation and Regulatory