LITIGATION

Richard Jeens (Slaughter and May) reviews a busy year for tax disputes, both in terms of the scale and number of DPT and transfer pricing enquiries and a number of significant court decisions.

Nick Skerrett

Nick Skerrett (Simmons & Simmons) examines the background, issues and impact of the much awaited decision on ‘adequate indemnity’.

Helen Adams

Youcef Toumi

Helen Adams and Youcef Toumi (BDO) examine the current state of the legislation and case law on reasonable excuse, including how the concept may alter in future.

Michael Sherry

What is ‘conspicuously unfair’? The Court of Appeal disagrees with Whipple J, but Michael Sherry (Temple Tax) thinks it was unfair.

Robert Holland

Laurie Pay

The Court of Appeal judgment in the case of SAE Education Ltd considers how to identify ‘colleges’ of universities, which can exempt their courses from VAT. Laurie Pay and Robert Holland (Deloitte) review the impact of the decision.

Gary Barnett

Heather Rowlands

Heather Rowlands and Gary Barnett (Simmons & Simmons) review BPP Holdings and its practical implications for the standard of conduct to be expected of HMRC and other public bodies when conducting litigation.

Charlotte Brown

Charlotte Brown (Northgate Tax Chambers) examines a recent First-tier Tribunal decision that has provided some welcome clarification regarding the application and scope of the HMDP regulations.

Paul Davison

Calum Young

Paul Davison and Calum Young (Freshfields Bruckhaus Deringer) examine a recent tribunal decision which placed pivotal importance on the residency of the taxpayer’s spouse.

Rory Cochrane

Rory Cochrane (Devereux Chambers) reviews a recent High Court judgment which was a partial success for a stamp taxes group litigation test claimant.

Andrew Hubbard

Andrew Hubbard (LexisNexis) examines the evolution and current state of the law on discovery, and asks whether a fundamental rethink is required in light of making tax digital.

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