LITIGATION

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

Graham Poole

Rupert Shiers and Graham Poole (Hogan Lovells) review the likely areas for disputes in the coming year.

Aisling Donohue

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.

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