LITIGATION

Leyla Garahan James Drake-Linney Ben Webster

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.

Adam Parry

Rupert Shiers

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

Constantine Christofi

Adam Craggs

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

Jake Landman

Jake Landman (Pinsent Masons) examines the Court of Appeal decision and its wider implications.

Dominic Stuttaford

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).

Heather Self

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

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

Gary Barnett

Monique van Herksen

Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.

Constantine Christofi Robert Waterson Adam Craggs

Adam Craggs, Robert Waterson and Constantine Christofi (RPC) examine the High Court decision that refused permission to bring a judicial review claim against HMRC.