Oliver Marre (5 Stone Buildings) examines an FTT decision that provides helpful commentary on the approach to be taken to privileged documents, proportionality and relevance.
Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.
Rory Mullan (Old Square Tax Chambers) examines two cases that demonstrate the importance of establishing the fundamental requirements of the TOAA code before a charge can be imposed.
Kevin Offer (Hardwick and Morris) examines the tribunal decision in Hull City AFC (Tigers) Ltd v HMRC that provides the first judicial guidance since the Sports Club case on how to approach the question of whether a payment for image rights constitutes earnings.