TAX-DISPUTES

A long-awaited report on will reform and the recent announcement on carried interest are among the developments covered in this month’s review by Sophie Dworetzsky (Charles Russell Speechlys).

Adam Craggs

Liam McKay

Adam Craggs and Liam McKay (RPC) examine the current consultation which could help influence HMRC’s future approach to dispute resolution.

Liesl Fichardt

Emily Au

Will AI make tax disputes faster and smarter, or simply more complicated? Liesl Fichardt and Emily Au (Quinn Emanuel) investigate.

Jack Prytherch

Jack Prytherch (Osborne Clarke) sets out the practical steps that taxpayers can take to minimise delays in their disputes with HMRC and so mitigate any additional interest charged.

Supreme Court denies enterprise zone allowances.

Adam Craggs

Liam McKay

We are likely to see a consistent increase in the use of mediation in tax disputes. Adam Craggs and Liam McKay (RPC) explain when and how it is in the taxpayer’s interests.

Bryn Reynolds

A recent FTT decision provides a startling level of insight into HMRC’s decision making process, writes Bryn Reynolds (Pinsent Masons).

Estoppel in tax disputes: In A Cattrell v HMRC [2024] UKFTT 67 (TC) (16 January 2024), the FTT dismissed the taxpayer's appeal against the validity of HMRC's closure notice in respect of an enquiry into the taxpayer's self-assessment return (which...

Stephen Daly

Stephen Daly (King’s College London) reports findings from a recent study suggesting the need for greater transparency and training at HMRC, as well as a rebalancing of the tax administration framework.