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LITIGATION


David Southern QC (Temple Tax Chambers) examines the Court of Appeal decision.

Two former London bankers have been found guilty of tax evasion in the first criminal trial related to ‘cum-ex’ trades. Rob Mason (Forensic Risk Alliance) and Andrew Howard (Ropes & Gray) consider the UK impact.

Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
A 20 questions guide, by Adam Craggs and Constantine Christofi (RPC).

Sarah Stenton and Lisa Vanderheide (Stewarts) examine HMRC’s approach to the charging of interest, and argue that it's time for a change.

Nick Skerrett and Heather Rowlands (Simmons & Simmons) discuss a landfill tax decision that is of wider interest as an example of HMRC rowing back on published guidance to minimise exposure to claims.
A recent Upper Tribunal decision provides a useful refresher of the steps that can be taken to reduce the possibility of HMRC successfully making a discovery, writes Helen Adams (BDO).
Catherine Robins and Sam Wardleworth (Pinsent Masons) review an interesting Upper Tribunal decision on the test for trading, 'golden contracts' and the availability  of enterprise zone allowances and legitimate expectation.
Jason Collins and Richard Dickman (Pinsent Masons) provide advice on how FTSE 100 companies can protect themselves from potential litigation.

This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

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