LITIGATION

William Watson (Slaughter and May) examines the First-tier Tribunal’s decision and its wider commercial implications.

HMRC can’t wait forever to make a discovery assessment.

There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).

Mark Agnew

Philippe Gamito

Mark Agnew and Philippe Gamito (Baker McKenzie) examine the continuing viability of VAT groups in the light of a recent CJEU decision.

Hugh Gunson Helen Coward Guy Bud

Helen Coward, Guy Bud and Hugh Gunson (Charles Russell Speechlys) examine two decisions that raise interesting points of law relating to remuneration arrangements in partnerships with individual and corporate membership.

Constantine Christofi

Adam Craggs

HMRC seems more amenable to alternative dispute resolution, whilst also pushing for greater formality in tax appeals, report Adam Craggs and Constantine Christofi (RPC).

Dominic Stuttaford

Dominic Stuttaford (Norton Rose Fulbright) examines a tribunal decision on how an establishment is identified under the insurance premium tax regime.

Oliver Marre

A recent tribunal decision provides lessons on the settlement provisions, Ramsay and piercing the corporate veil, writes barrister Oliver Marre (5 Stone Buildings).

Rebecca Wallis

Stephen Pevsner

Stephen Pevsner and Rebecca Wallis (Proskauer Rose) address the practical issues surrounding compliance with the off-payroll working rules for private sector clients due to be introduced from 6 April.

Hartley Foster

George Gillham

The Ministry of Justice’s claims that the Court of Appeal is being overwhelmed by vexatious litigants are not well founded in the context of tax, as Hartley Foster and George Gillham (Fieldfisher) explain.

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