Taxpayers with similar disputes: better off on your own?

Richard Jeens

Gareth Miles

Gareth Miles and Richard Jeens consider two recent developments that may affect how taxpayers with apparently similar disputes to others decide what course of action to take

Many taxpayers in dispute with HMRC will discover they are not alone in contesting one or more similar issues. In these circumstances such taxpayers will often be faced with three options as to how to proceed. They can:

agree to stay their particular dispute pending the outcome of other taxpayers’ cases. This effectively means sitting on the sidelines while other cases progress in the knowledge that those other cases are not formally binding on the taxpayer whose case is stayed but may provide a helpful steer (one way or the other);
formally join themselves to a ‘lead’ case and thereafter...

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Gareth Miles and Richard Jeens consider two recent developments that may affect how taxpayers with apparently similar disputes to others decide what course of action to take

agree to stay their particular dispute pending the outcome of other taxpayers’ cases. This effectively means sitting on the sidelines while other cases progress in the knowledge that those other cases are not formally binding on the taxpayer whose case is stayed but may provide a helpful steer (one way or the other);
formally join themselves to a ‘lead’ case and thereafter...

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: