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LITIGATION


Josie Hills and Steven Porter (Pinsent Masons) explore when a discovery by HMRC is considered stale following recent case law.
 
Adam Craggs and Constantine Christofi (RPC) examine the tribunal decision on donations made to the UK Independence Party.
 
Peter Dylewski and Sarah Daley (KPMG) consider the consequences of the CJEU decision on an aborted sale that was ruled outside the scope of VAT.
 
Jolyon Maugham QC and Georgia Hicks (Devereux Chambers) examine a tribunal ruling on employment status issues which are central to the so-called
‘gig economy’.
 
Anthony Eskander (Church Court Chambers) examines a recent judgment that overturned the landmark High Court decision.
 

Prior payment of the tax is required for VAT appeals (barring hardship). Etienne Wong (Old Square Tax Chambers) examines Totel, the case on whether this is lawful.

Michael Cullers and Robert O’Hare (Squire Patton Boggs) examine a US Supreme Court decision that could have far-reaching ramifications for international entities carrying on business in the US.
 
A number of recent tribunal decisions have added to our understanding of how this important part of the tax system works, writes Andrew Hubbard (LexisNexis).
 

Four recent commentaries examine different aspects of the tax compliance landscape.

     

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

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