HMRC’s obligation to disclose to third parties
Reasonable behaviour in defending an appeal
What does it mean to ‘subscribe’ for shares? Perminder Gainda and Camilla Grundy discuss McLocklin v HMRC
Implementation of tax scheme not negligent
Leave to appeal a decision on postponement of tax
Cost allocation where a group loses an appeal
Invalid discovery assessments
Proceedings in front of tribunals after judicial review
Lead cases: what should happen when the lead case loses and does not appeal?
The taxpayer cuts through a ‘procedural thicket’ to achieve victory in this retirement benefit scheme case, writes Adam Craggs