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LITIGATION


Rupert Shiers and Adam Parry (Hogan Lovells) report on some significant cases and indications of a tougher approach by HMRC.
Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
Jake Landman (Pinsent Masons) examines the Court of Appeal decision and its wider implications.
Tax structuring advice received and implemented, even where there is a perceived risk of challenge, will not benefit from litigation privilege, writes Dominic Stuttaford (Norton Rose Fulbright).
A recent tribunal decision on whether the taxpayer had an unallowable purpose is likely to be of wide application, as Heather Self (Blick Rothenberg) explains. But was it correctly decided?
David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.
Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.
Card image Constantine Christofi Robert Waterson Adam Craggs
Adam Craggs, Robert Waterson and Constantine Christofi (RPC) examine the High Court decision that refused permission to bring a judicial review claim against HMRC.
Helen Coward (Charles Russell Speechlys) reviews a recent High Court case on the meaning of a gross-up clause in a share purchase agreement.
Nigel Doran and Philip Swinburn (Macfarlanes) examine the Upper Tribunal decision on the employment-related securities provisions of ITEPA 2003 Part 7.
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