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TAX-DISPUTES


We are likely to see a consistent increase in the use of mediation in tax disputes. Adam Craggs and Liam McKay (RPC) explain when and how it is in the taxpayer’s interests.
A recent FTT decision provides a startling level of insight into HMRC’s decision making process, writes Bryn Reynolds (Pinsent Masons).
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...
Stephen Daly (King’s College London) reports findings from a recent study suggesting the need for greater transparency and training at HMRC, as well as a rebalancing of the tax administration framework.
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

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