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Disputes
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DISPUTES
TOMS, taxis and private hire vehicles
Damon Wright
Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.
BGC Services: lacking determination
Matthew Greene
Guy Bud
Matthew Greene and Guy Bud (Stewarts) examine a recent tribunal decision
which stresses the need for accountability and transparency from HMRC
when issuing determinations.
20 years of HMRC
Heather Self
Political pressure has resulted in HMRC adopting a slow and cautious decision-making process that remains to this day, writes Heather Self (Blick Rothenberg).
Winchester City Council v HMRC
Treatment of successive repayment claims
Barclays Bank plc v HMRC
UT remits loan relationship dispute
HMRC v Ducas Ltd
Disclosure: principle of reciprocity
R Murphy v HMRC
Closure notices relating to a claim for share loss relief were validly made
Get Onbord and Tills Plus: some encouragement for taxpayers in R&D disputes
Thomas Chacko
In two recent cases, the tribunal approached the question of what was
qualifying research in a way that supports taxpayers’ claims, if the right
evidence is presented, writes Thomas Chacko (Pump Court Tax Chambers).
Reforming tax dispute processes: HMRC’s call for evidence
Helen Adams
Helen Adams (BDO) offers some thoughts on the options and challenges posed by the potential reforms.
HMRC’s litigation and settlement strategy: an overview
Karmjit Mader
Annis Lampard
Annis Lampard and Karmjit Mader (Deloitte) provide a back to basics guide to HMRC’s framework for resolving civil tax disputes.
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EDITOR'S PICK
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
1 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
2 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
3 /7
Loopholes and tax avoidance
Kyle Rainsford
4 /7
Spare us the cUTTer
Nick Thornton
5 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
6 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
7 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Loopholes and tax avoidance
Kyle Rainsford
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
NEWS
Read all
HMRC update Transformation Roadmap for digital-first tax system
Taxation (Energy and Vehicles) Bill: Lords stages
Horizon family payments to be exempt from tax
CGT: gilt-edged securities list updated
Customs guidance round-up
CASES
Read all
HMRC v BlueCrest Capital Management (UK) LLP
Compound Photonics Group Ltd v HMRC
Other cases that caught our eye: 10 July 2026
Swiss Centre Ltd v HMRC
L Henry v HMRC
IN BRIEF
Read all
Directors’ liability: tax schemes
BlueCrest: the impact for asset managers
When Ramsay does not rescue HMRC
Tax Update 2026: Plans to reform the income tax payment regime: a significant acceleration of ITSA tax liabilities
Tax Update 2026: Modernising the distributions framework: familiar routes for extracting value or reorganising companies may change
MOST READ
Read all
Consultation tracker
HMRC confirm transitional approach to Pillar Two filing penalties
HFFX: the widening reach of miscellaneous income
Tax Update 2026: Modernising the distributions framework: familiar routes for extracting value or reorganising companies may change
L Henry v HMRC