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The director of an alcoholic drinks importer refused a warehouse licence by HM Revenue and Customs (HMRC) was entitled to appeal a finding by the first-tier tribunal (FTT) that he was not a 'fit and proper person', the Upper Tribunal (UT) has found. 11 Feb 2019
UK law allows HM Revenue & Customs (HMRC) to issue a notice to a person resident outside the jurisdiction requiring the production of documents to check that person's UK tax affairs, the Court of Appeal has decided , overturning a decision of the High... 06 Feb 2019
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...
LEGAL UPDATE : A delay of two and a half years in a tax assessment meant it was invalid because 'stale', the UK's Upper Tribunal has ruled. But after a number of cases on whether the concept of 'staleness' should apply at all the Tribunal indicated that the... 04 Feb 2019
A French branch providing services to its UK head office must take its head office’s activities into account when calculating its French VAT recovery, the EU's highest court has decided in a case involving Morgan Stanley, the investment bank and financial... 30 Jan 2019
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