Andrew James on HMRC v Blue Sphere Global Ltd
Anthony Inglese and Geoff Lloyd identify three misunderstandings of HMRC's Litigation and Settlements Strategy
Aileen Barry on the tax issues in 2010 that affected tax investigations
James Bullock identifies the 2010 developments affecting tax dispute resolution
The Tribunal Procedure (Amendment No. 3) Rules, SI 2010/2653, make several changes to some First-tier Tribunal and Upper Tribunal Rules.
Matthew Hodkin and David Ward consider the criteria for allocation of First-tier Tribunal cases to the ‘complex’ category following Capital Air Services
Simon Whitehead considers whether the Upper Tribunal’s guidance on the ability to recover costs will comply with EU law
The question whether legal professional privilege should be extended to tax advisers who are not lawyers looks likely to become one that will have to be considered by Parliament, said the ICAEW’s Chief Executive Michael Izza.
Craig Connal gives an update on judicial review for decisions of the Upper Tier Tribunal
Adam Craggs and Jonathan Wood look at the Australian and US mediation experiences, and ask if they offer any lessons for the UK