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Earlier this year, in Embiricos v HMRC [2022] EWCA Civ 3, the Court of Appeal held that HMRC could not issue a partial closure notice to...
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The Court of Appeal's judgment in HMRC v Centrica Overseas Holdings Limited denies a corporation tax deduction for a range of sell-side...
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As a successful party in litigation, content with the outcome of a decision, you would not expect to have to give immediate consideration...
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In the recent decision of Hoey v HMRC EWCA Civ 656 (Hoey), the Court of Appeal confirmed that HMRC has a very wide discretion to disapply...
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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...
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A year ago we wrote about the Court of Appeal’s decision in Revenue and Customs Commissioners v Development Securities plc and others...
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HM Revenue & Customs (HMRC) has announced its first ever seizure of Non-Fungible Tokens (NFTs) as part of a £1.4m VAT fraud...
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In most circumstances, a decision issued by HMRC may be appealed to the First-tier Tax Tribunal or, if the dispute raises public law...
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The Times has recently reported that the Government is seeking to limit the power of the courts to overrule decisions made by ministers...
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The recent Upper Tribunal (UT) case of Dunsby v HMRC [2021] UKUT 0289 (TCC) has raised again the issues that parties face when appealing...
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In episode 3 of our policy in practice podcast David Gauke and Gideon Sanitt chat with Jonathan Pratt about the Government's proposals...
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15 months ago, we wrote about HMRC’s announced plans to start recovery action of overpaid grants under the Coronavirus Job Retention...
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The government has recently consulted on proposals to reform the test for permission to appeal from the Upper Tribunal to the Court of...
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In Test Claimants in the Franked Investment Income Group Litigation v HMRC [2020] UKSC 47 (FII) the Supreme Court has redefined the...
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On 25 June, HMRC published a revised policy on dealing with applications to use the alternative dispute resolution (ADR) service to...
The headline “HMRC suspends some tax investigations due to pandemic” in this morning’s Financial Times might suggest that HMRC has...