Rupert Shiers and Adam Parry (Hogan Lovells) report on some significant cases and indications of a tougher approach by HMRC.
As in almost all other walks of life so too in contentious tax this year will be remembered as the year of covid-19. But despite a relatively quiet year for the courts and tribunals and HMRC officers having been temporarily moved from their regular functions in order to support the administration of the coronavirus job retention scheme there were still landmark events.
Tax disputes in the time of coronavirus
When lockdown began the courts and tribunals had to adapt to the use of video conferencing for hearings. The media initially questioned the ability of the tax chamber to deal with its caseload prompting the chamber president to take the unusual step of issuing a statement in response. In this Judge Sinfield noted...
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Rupert Shiers and Adam Parry (Hogan Lovells) report on some significant cases and indications of a tougher approach by HMRC.
As in almost all other walks of life so too in contentious tax this year will be remembered as the year of covid-19. But despite a relatively quiet year for the courts and tribunals and HMRC officers having been temporarily moved from their regular functions in order to support the administration of the coronavirus job retention scheme there were still landmark events.
Tax disputes in the time of coronavirus
When lockdown began the courts and tribunals had to adapt to the use of video conferencing for hearings. The media initially questioned the ability of the tax chamber to deal with its caseload prompting the chamber president to take the unusual step of issuing a statement in response. In this Judge Sinfield noted...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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