LITIGATION

Ben Elliott

HMRC’s attempts to reverse the limitations imposed by the Court of Appeal backfired, as Ben Elliott (Pump Court Tax Chambers) explains.

Victor Cramer

What rights do those indirectly affected by tax disputes have if they disagree with the outcome?

George Peretz KC

In May, the EU General Court delivered two judgments on fiscal state aid. George Peretz QC (Monckton Chambers) explains why they still matter in the UK in light of the UK’s proposed state aid regime.

David Corker

Claire Cross

The ‘revenue rule’ is a longstanding legal principle that the courts of one country will not enforce the tax laws of another country. It was recently tested in the High Court, as David Corker and Claire Cross (Corker Binning) report.

Dominic Stuttaford

With the recent decisions in Hurstwood Properties and Bostan Khan, the courts are again grappling with exactly what it means to construe statutory provisions purposively, writes Dominic Stuttaford (Norton Rose Fulbright).

Constantine Christofi

Adam Craggs

Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Oliver Marre

Oliver Marre (5 Stone Buildings) outlines some lessons on tax litigation from a First-tier Tribunal decision.

Helen Adams

Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.

James Bailey

James Bailey (BDO) examines an Upper Tribunal decision that reveal difficulties in interpretation when separate elements of the legislation interact with each other.