Market leading insight for tax experts
View online issue

Ask an expert: ‘Lead case’ appeals


My group entered into a tax avoidance scheme some years ago which was marketed by my accountants and sold to a number of their clients. HMRC is now challenging the scheme and we want to appeal HMRC's assessment. My accountants have said that as no one wants to run a case on their own the best way to defend the scheme would be for all their clients to enter into a formal ‘lead case’ appeal. We won't be the lead case but what will this mean for my group?


The rules

Your accountants might be thinking of one of a number of routes – including simply holding over your appeal whilst a single case proceeds to Tribunal – and you need to be clear on...

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

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

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.