TAX-DISPUTES

Estoppel in tax disputes: In A Cattrell v HMRC [2024] UKFTT 67 (TC) (16 January 2024), the FTT dismissed the taxpayer's appeal against the validity of HMRC's closure notice in respect of an enquiry into the taxpayer's self-assessment return (which...

Barrister Patrick Cannon (15 Old Square) provides first hand insight on when and how to use mediation to resolve tax disputes.

The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.

Jason Collins (Pinsent Masons) reports on the recommendations in relation to international dispute resolution.

Richard Jeens (Slaughter and May) gives an overview of the significant changes in the rules governing tax disputes in the last year or two and considers where this leaves taxpayers now, whether as part of active disputes, an M&A transaction or day to day business.

Alternative dispute resolution processes to manage tax disputes have been used by HMRC as ‘business as usual’ for over a year. Peter Nias (Pump Court Tax Chambers) reports

Bilateral investment treaties, which protect and promote cross-border investments, are one of many areas of law which may be relevant for tax lawyers. Timothy Lyons QC and Kelly Stricklin-Coutinho (Thirty Nine Essex Street) explain why

Alternative dispute resolution (ADR) can be a cost-effective method of solving long running tax disputes. Dawn Register and Helen Adams provide your refresher guide on when ADR can help

Robert Waterson considers the High Court decision in Littlewoods concerning the recovery of compound interest on overpaid VAT