LITIGATION

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.

Jack Williams (Monckton Chambers) discusses the VAT implications of the Upper Tribunal decision affecting education and other state funded service providers.

Two recent decisions have sought to clarify the extent to which the EU freedom of establishment and of the movement of capital were restricted in light of various UK legislative provisions dealing with cross-border transactions and/or operations, as Dominic Stuttaford and Greg Branagan (Norton Rose Fulbright) explain.

Ben Webster, James Drake-Linney and Leyla Garahan (Macfarlanes) consider the change in approach to limitation periods for overpayment claims and the practical issues that claimants are now likely to encounter.

Rupert Shiers and Adam Parry (Hogan Lovells) report on some significant cases and indications of a tougher approach by HMRC.

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

Tax structuring advice received and implemented, even where there is a perceived risk of challenge, will not benefit from litigation privilege, writes Dominic Stuttaford (Norton Rose Fulbright).

A recent tribunal decision on whether the taxpayer had an unallowable purpose is likely to be of wide application, as Heather Self (Blick Rothenberg) explains. But was it correctly decided?

David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.