LITIGATION

Your quarterly review of developments in the contentious tax world, by Jason Collins and Lauren Redhead (DLA Piper).

Paul Farey

Paul Farey (AECOM) examines two recent decisions that raise some unique considerations and add to the discussion as to what can qualify for plant and machinery allowances.

Will Scott

Susie Brain

Will Scott and Susie Brain (Norton Rose Fulbright) examine an Upper Tribunal decision on the availability of capital allowances in the context of increasingly complex, technical assets used in the power generation industry.

Sophie Lloyd

Rob Smith

A growing number of taxpayers can expect to be involved in ‘early stage’ tax disputes over the coming years. Sophie Lloyd and Rob Smith (Travers Smith) provide a practical guide for their advisers.

Lynnette Bober

Lynnette Bober (Gateley Legal) takes a closer look at a case involving several diverse issues, not least the difficulties in overturning findings of fact by the FTT.

A Tolley report examines a recent decision of the immigration chamber of the Upper Tribunal, which has implications for tax hearings.

Jason Collins

Lauren Redhead

Beware the clever procedural skirmish, warn Jason Collins and Lauren Redhead (DLA Piper).

Hui Ling McCarthy KC

With thoughts on virtual hearings from Hui Ling McCarthy QC (11 New Square Chambers).

Constantine Christofi

Adam Craggs

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

Jonathan Peacock QC

Georgia Hicks

As the dispute between PGMOL and HMRC goes back to round one, counsel for the taxpayer, Georgia Hicks (Devereux Chambers) and Jonathan Peacock QC (11 New Square), consider what the Court of Appeal judgment means for taxpayers in the employment status debate.

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