LITIGATION

Aisling Donohue (mgpartners) provides an Irish perspective on one of the largest ever tax disputes to be heard by a European Court.

Vinny McCullagh

Vinny McCullagh (Grant Thornton) reviews a tribunal’s interpretation of the anti-avoidance provisions of VATA 1994 Sch 10.

Vinny McCullagh

Vinny McCullagh (Grant Thornton) reviews Heating Plumbing Supplies Ltd where the court decided that a VAT group’s activities must be taken as a whole.

Hui Ling McCarthy KC

The role of the Upper Tribunal (UT) in tax appeals has assumed an increased importance, writes Hui Ling McCarthy (11 New Square).

David O'Keeffe

David O’Keeffe (Aiglon Consulting) reviews the tribunal decision in Gas Recovery And Recycle Ltd, which considered whether an anticipatory R&D claim could be made before payment had actually been made.

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) identifies key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.

Gideon Sanitt

Gideon Sanitt (Macfarlanes) reviews the decision in Ingenious Media and to what extent HMRC will be held to its duty of confidentiality.

Graham Aaronson QC

Graham Aaronson QC (Joseph Hage Aaronson) presents a personal view of tax avoidance in the UK over the past 100 years, looking at the case law and legislation which developed in the first half century, and the social and economic context in which they evolved.

Mark Watterson

Gary Barnett

Mark Watterson and Gary Barnett (Simmons & Simmons) review the recent First-tier Tribunal decision in Dollar Financial on the electronic introductions of customers to a payday lender.

Etienne Wong

Etienne Wong (Old Square Tax Chamber) considers whether the Longridge judgment on ‘relevant charitable purpose’ is the final word on what ‘business’ means for VAT.

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