LITIGATION

Claire Cross

David Corker

The ‘revenue rule’ is a longstanding legal principle that the courts of one country will not enforce the tax laws of another country. It was recently tested in the High Court, as David Corker and Claire Cross (Corker Binning) report.

Dominic Stuttaford

With the recent decisions in Hurstwood Properties and Bostan Khan, the courts are again grappling with exactly what it means to construe statutory provisions purposively, writes Dominic Stuttaford (Norton Rose Fulbright).

Constantine Christofi

Adam Craggs

Recent trends in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Oliver Marre

Oliver Marre (5 Stone Buildings) outlines some lessons on tax litigation from a First-tier Tribunal decision.

Helen Adams

Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.

James Bailey

James Bailey (BDO) examines an Upper Tribunal decision that reveal difficulties in interpretation when separate elements of the legislation interact with each other.

Peter Halford

Mark Whitehouse

Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.

Clara Boyd

Ian Robotham

Clara Boyd and Ian Robotham (Pinsent Masons) examine the unanimous decision that clarifies the law in relation to discovery assessments.

Rory Mullan

Rory Mullan QC (Old Square Tax Chambers) examines the Upper Tribunal decision in S Hoey v HMRC which provides a degree of clarity on the tax consequences of contractor loan schemes.