LITIGATION

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.

Jolyon Maugham

Jolyon Maugham QC (The Good Law Project) explains why he has issued proceedings in the High Court against Uber to ensure that it pays VAT on supplying transportation services.

Rupert Shiers

Julian Brown

In Scambler v HMRC, the Upper Tribunal sets out when it is permissible to look to the previous legislation to help interpret Tax Law Rewrite statutes. Rupert Shiers and Julian Brown (Hogan Lovells) review the decision.

Adam Craggs

Michelle Sloane

Adam Craggs and Michelle Sloane (RPC) review the recent High Court judgment in Archer which dismissed a judicial review application on grounds the taxpayer should have appealed to the First-tier Tribunal.

Nick Skerrett

Gary Barnett

The Supreme Court has held that a customer overcharged VAT by a supplier will not, generally, have a restitutionary right to recover that overcharged VAT from HMRC. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the decision.

Tom Wesel

Tom Wesel (Milestone International Tax Partners) believes that the Supreme Court should uphold the appeal by the liquidators of Rangers Football Club in what can be argued as an unjust and selective re-interpretation of the law.

Katie Stephen

Angela Savin

Katie Stephen and Angela Savin (Norton Rose Fulbright) review a recent judgment on legal advice privilege and its relevance to HMRC information requests.

Rupert Shiers