Mar 25, 2022 Spring Statement 2022: key announcements for tax compliance By Jackelyn West Sophie Rhind It comes as no surprise that the Spring Statement 2022 is focused on the cost of living crisis exacerbated by the war in Ukraine. As well...
Mar 01, 2022 Supreme Court refuses permission in Development Securities By Jackelyn West A year ago we wrote about the Court of Appeal’s decision in Revenue and Customs Commissioners v Development Securities plc and others...
Dec 14, 2021 No decision? No problem: challenging tax in the High Court By Jackelyn West In most circumstances, a decision issued by HMRC may be appealed to the First-tier Tax Tribunal or, if the dispute raises public law...
Dec 10, 2021 Mind the (interpretation) gap: Governmental attitudes towards "incorrect" legal interpretations By Gideon Sanitt Victoria Braid The Times has recently reported that the Government is seeking to limit the power of the courts to overrule decisions made by ministers...
Dec 02, 2021 An unappealing position: lack of clarity in Dunsby v HMRC on when permission to appeal is required By Sophie Rhind The recent Upper Tribunal (UT) case of Dunsby v HMRC [2021] UKUT 0289 (TCC) has raised again the issues that parties face when appealing...
Nov 16, 2021 Policy in practice episode 3: What next for judicial review? By David Gauke Gideon Sanitt Jonathan Pratt In episode 3 of our policy in practice podcast David Gauke and Gideon Sanitt chat with Jonathan Pratt about the Government's proposals...
Nov 08, 2021 HMRC's focus on CJRS compliance grows now that support has come to an end By Jackelyn West 15 months ago, we wrote about HMRC’s announced plans to start recovery action of overpaid grants under the Coronavirus Job Retention...
Jan 19, 2021 Assessing the government's proposed reforms to appealing from the Upper Tribunal By Macfarlanes The government has recently consulted on proposals to reform the test for permission to appeal from the Upper Tribunal to the Court of...
Nov 25, 2020 How mistaken were we about mistakes of law? The Supreme Court’s new approach By Macfarlanes In Test Claimants in the Franked Investment Income Group Litigation v HMRC [2020] UKSC 47 (FII) the Supreme Court has redefined the...
Jul 09, 2020 HMRC relax ADR policy following tribunal statement By Macfarlanes On 25 June, HMRC published a revised policy on dealing with applications to use the alternative dispute resolution (ADR) service to...
Apr 15, 2020 Covid-19: Implications for tax investigations and disputes By Ashley Greenbank The headline “HMRC suspends some tax investigations due to pandemic” in this morning’s Financial Times might suggest that HMRC has...
Mar 09, 2020 Accelerated payment notices: Clarifying the rules of engagement (where the house still wins) By Ben Webster Reid and Emblin v HMRC involves an interesting grab bag of “hot topics” in tax litigation. The case arises out of challenges to...