UT denies taxpayer costs protection application: In HMRC v J Wardle [2026] UKUT 335 (TCC) (28 August) the UT rejected the taxpayer’s application for protection against an adverse costs order in HMRC’s appeal concerning when his partnership’s trade commenced. The UT found that the commencement issue was...
The overall compliance yield rise shows HMRC’s enforcement drive is accelerating. Investigations into the UK’s largest businesses are expected to attract more investment as they deliver the highest returns.
Adam Craggs and Tom Jenkins (RPC) examine the proposed criminal offence of making reckless untrue statements to HMRC and the concerns surrounding its scope and safeguards.
Mike Lane and Zoe Andrews (Slaughter and May) review recent decisions on treaty interpretation deeming provisions and group litigation orders alongside HMRC’s latest performance figures.
Sarah Bond and David Haughey (Freshfields) discuss some of the practical challenges which arise in tax disputes involving partnerships and their members.
In the first of a new series of interviews with senior HMRC figures HMRC’s Director for Intermediaries Rob Jones speaks to Heather Self about mandatory registration adviser standards and what the department expects from the profession.
Alexander Cox is a Tax Partner in the London office of Kirkland & Ellis International LLP. He advises on the structuring and management of investment funds for sponsors across a wide range of investment strategies, together with management platforms, carry and co-investment arrangements and sponsor realisations. Email: alexander.cox@kirkland.com.
Loviisa Langdon is a Tax Partner in the London office of Kirkland & Ellis International LLP. She focuses on tax structuring of investment funds across different strategies, cross-border private equity, liquidity and M&A transactions, and advises fund managers on the tax aspects of carry and co-investment structures. Email: loviisa.langdon@kirkland.com.
