The National Audit Office has confirmed that it is in the ‘early stages’ of scoping a review of HMRC’s procedures for resolving tax disputes. Private Eye has linked the NAO’s decision to recent allegations concerning HMRC’s £1.2 billion settlement with Vodafone.
Anthony Inglese and Geoff Lloyd identify three misunderstandings of HMRC's Litigation and Settlements Strategy
HMRC has no automatic right to a stay in civil proceedings where a criminal investigation commences. Michael Avient and Heather Williams review the decision in Mr Swallow v HMRC
James Bullock identifies the 2010 developments affecting tax dispute resolution
Simon Norris, Head of HMRC Powers, and leading private sector tax professionals Phil Berwick, Kevin Igoe and Aileen Barry took part in a Tax Journal round table discussion on HMRC powers
Simon Whitehead considers whether the Upper Tribunal’s guidance on the ability to recover costs will comply with EU law
Ashley Greenbank considers legal privilege following the decision in Prudential
Adam Craggs and Jonathan Wood look at the Australian and US mediation experiences, and ask if they offer any lessons for the UK
The flood of Fleming-claims shows no signs of abating. David Southern examines the legal issues
Richard Clarke and Hannah Foulkes examine the effectiveness of recent HMRC initiatives