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DISPUTES


Political pressure has resulted in HMRC adopting a slow and cautious decision-making process that remains to this day, writes Heather Self (Blick Rothenberg).
In two recent cases, the tribunal approached the question of what was qualifying research in a way that supports taxpayers’ claims, if the right evidence is presented, writes Thomas Chacko (Pump Court Tax Chambers).
Helen Adams (BDO) offers some thoughts on the options and challenges posed by the potential reforms.
Annis Lampard and Karmjit Mader (Deloitte) provide a back to basics guide to HMRC’s framework for resolving civil tax disputes.
Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
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