The challenges of multi-party litigation

Michael Anderson

Kevin Elliott

Michael Anderson and Kevin Elliott compare and contrast the rule 18 process for bringing lead cases to the FTT with the more sophisticated GLO process which exists in the High Court to demonstrate how the use of rule 18 might be made more efficient and effective.

Following growing parliamentary and public interest in the use of avoidance the National Audit Office (NAO) published a report Tax avoidance: tackling marketed avoidance schemes in November 2012. The NAO report considered avoidance schemes used by large numbers of individuals and smaller businesses with some of the key findings being:

number of users of schemes presents a challenge to HMRC;
HMRC’s investigations into the use of avoidance schemes can take many years to resolve;
HMRC has 41 000 open avoidance cases relating to marketed schemes used by small businesses and individuals and has yet to demonstrate whether it can successfully manage this number...

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number of users of schemes presents a challenge to HMRC;
HMRC’s investigations into the use of avoidance schemes can take many years to resolve;
HMRC has 41 000 open avoidance cases relating to marketed schemes used by small businesses and individuals and has yet to demonstrate whether it can successfully manage this number...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes: