Market leading insight for tax experts
View online issue

LITIGATION


Heather Self (Pinsent Masons) examines the FTT decision where a UK corporate taxpayer succeeded in an argument about loan relationships or financial instruments against HMRC.
 

Simon Whitehead and Joseph Irwin (Joseph Hage Aaronson) review the Court of Appeal’s recent judgment in the franked investment income group litigation.

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.

Peter Dylewski and Philippe Gamito (KPMG) considers the implications of the AG ruling in Commission v Luxembourg and the future availability of the cost sharing group exemption in the UK and other member states.

Andrew Goldstone and Stuart Crippin (Mishcon de Reya) review the latest tax developments affecting private clients.
 
Taxpayers should question their legal advisers carefully about bringing future challenges to the accelerated payment notices regime if they are not to throw good money after bad. Patrick Cannon (15 Old Square) reviews the four reported judicial review challenges to APNs of note.
 
Sandy Bhogal (Mayer Brown) examines a recent tribunal case on whether certain insolvency procedures amount to a change of control for group relief purposes and looks at the potentially significant ramifications. 
 

Simon McKie says J Woolf was the ‘result of another morally shocking decision to litigate by HMRC’.

Eloise Walker and Natalie Stoter consider some practical problems in M&A tax deeds in light of recent litigation.

Ashley Greenbank and Nigel Doran consider the lessons for the tax litigation process that can be learned from the decided cases.

EDITOR'S PICKstar
Top