When is a tax case not a tax case? The Scottish Tribunal finds it has no jurisdiction to determine an appeal made prematurely.
Serpentine behaviour.
There are limits to claims of illegal state aid in tax cases.
Kevin Elliott (KPMG) examines the trends shaping tax disputes in the UK and globally.
Examining the CBC reporting notification requirements in the UK.
The wrong track or the wrong tax?
The world has moved on since Mallalieu v Drummond, and so perhaps should the reasoning in that case.
There’s a world of difference between a headline-grabbing announcement and a workable piece of tax law.
HMRC attempted to avoid payment of costs following a loss in the FTT. But after a five round hearing that reached the High Court, was it really worth the effort?
The shadow chancellor's proposal for inclusive ownership funds could lead to a number of market-distorting behaviours, writes Thomas Dalby (Gabelle).