LITIGATION

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.

Will Scott

Julia Lloyd

Julia Lloyd and Will Scott (Norton Rose Fulbright) examine the Supreme Court's decision and its wider implications.

William Watson

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.

Etienne Wong

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

Philippe Gamito

Mark Agnew

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

Helen Coward Hugh Gunson 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).