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LITIGATION


2019 review: the tax compliance and disputes landscape
Card image Kate Ison
Card image Jessica Hocking

This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

11 December 2019
The Supreme Court: ten years on starpremium
Card image Michael Conlon KC
A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).
4 December 2019
Contentious tax: quarterly review premium
Card image Constantine Christofi
Card image Adam Craggs
Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.  
29 November 2019
Retrospective law change on automated processes
Card image Steven Porter
Card image Catherine Robins
The government intends to change the law retrospectively to make it clear that HMRC can use automated processes to issue notices to file returns and to issue penalties, report Catherine Robins and Steven Porter (Pinsent Masons).
26 November 2019
Aozora and legitimate expectation: a guide to nowhere? premium
Card image Constantine Christofi
Card image Robert Waterson
The Court of Appeal's recent decision appears to set a high bar for establishing an unlawful breach of a taxpayer’s legitimate expectation, write Robert Waterson and Constantine Christofi (RPC).
5 November 2019
Reliance on HMRC manuals
Card image Peter Vaines
It is difficult to see how the test for legitimate expectation set by the Court of Appeal could ever be met.
30 October 2019
The doctrine of legitimate expectation in Aozora
Card image Stephen Daly
Normative underpinnings and the public interest in tax collection
24 October 2019
VAT deductibility for fund-raising: clarity at last premium
Card image Giles Salmond
Card image Matt Cummings
Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the Supreme Court decision in Frank A Smart Ltd & Son.
25 September 2019
Comment: Why the loan charge is unfair
Card image Keith Gordon
The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers). 
23 September 2019
Taxation, productivity and growth star
Card image Sam Mitha CBE
Britain’s future prosperity depends on a revival in its productivity growth, writes Sam Mitha CBE. How can tax policy help?
19 September 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Dreyer v HMRC
19 November 2025
Saunders v HMRC
12 November 2025
IN BRIEFRSS Read all
The new non-dom rules
12 November 2025 / Peter Vaines
MOST READ Read all
TSI Instruments Ltd v HMRC
12 November 2025
Saunders v HMRC
12 November 2025
The new non-dom rules
12 November 2025 / Peter Vaines
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