Market leading insight for tax experts
View online issue

Taxpayers with similar disputes: better off on your own?

Speed read

Taxpayers with ‘similar’ disputes commonly have a choice between: staying their particular dispute pending the outcome of other taxpayers’ cases; formally joining themselves to a ‘lead’ case under rule 18 of the First-tier Tribunal rules; or independently pursuing their claim. Two recent developments have a bearing on making that decision. First, the recent FTT decision in 288 Group Ltd & Ors v HMRC is a helpful reminder of the possible benefits of taking the rule 18 route. Second, the introduction of new powers requiring upfront tax payments for ‘defeated’ avoidance schemes may mean that the ‘sitting on the sidelines’ option is less attractive in the future

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:

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 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top