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LITIGATION


Mullens: taxable gifts and tribunal tips premium
Card image Oliver Marre
Oliver Marre (5 Stone Buildings) outlines some lessons on tax litigation from a First-tier Tribunal decision.
17 June 2021
Discovery following Tooth: what should advisers do now? premium
Card image Helen Adams
Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.
8 June 2021
Unicorn Tankships: tonnage tax and balancing charges premium
Card image James Bailey
James Bailey (BDO) examines an Upper Tribunal decision that reveal difficulties in interpretation when separate elements of the legislation interact with each other.
8 June 2021
Brexit and EU law rights premium
Card image Mark Whitehouse
Card image Peter Halford
Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.
27 May 2021
Discovery assessments: the Supreme Court’s decision in Tooth star
Card image Ian Robotham
Card image Clara Boyd
Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.
20 May 2021
Hoey: contractor loans, PAYE credits and the TOAA code premium
Card image Rory Mullan
Rory Mullan QC (Old Square Tax Chambers) examines the Upper Tribunal decision in S Hoey v HMRC which provides a degree of clarity on the tax consequences of contractor loan schemes.
20 May 2021
Balhousie: VAT on sale and leaseback arrangements premium
Card image Julia Lloyd
Card image Will Scott
Julia Lloyd and Will Scott (Norton Rose Fulbright) examine the Supreme Court's decision and its wider implications.
7 May 2021
Euromoney and the main purpose test: is the case law consistent? starpremium
Card image William Watson
William Watson (Slaughter and May) examines the First-tier Tribunal’s decision and its wider commercial implications.
6 May 2021
Mehrban: staleness takes the biscuit

HMRC can’t wait forever to make a discovery assessment.

5 May 2021
Wellcome Trust and the reverse charge premium
Card image Etienne Wong
There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).
21 April 2021
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