The headline “HMRC suspends some tax investigations due to pandemic” in this morning’s Financial Times might suggest that HMRC has...
Macfarlanes
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15 months ago, we wrote about HMRC’s announced plans to start recovery action of overpaid grants under the Coronavirus Job Retention...
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In episode 3 of our policy in practice podcast David Gauke and Gideon Sanitt chat with Jonathan Pratt about the Government's proposals...
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The recent Upper Tribunal (UT) case of Dunsby v HMRC [2021] UKUT 0289 (TCC) has raised again the issues that parties face when appealing...
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The Times has recently reported that the Government is seeking to limit the power of the courts to overrule decisions made by ministers...
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In most circumstances, a decision issued by HMRC may be appealed to the First-tier Tax Tribunal or, if the dispute raises public law...
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HM Revenue & Customs (HMRC) has announced its first ever seizure of Non-Fungible Tokens (NFTs) as part of a £1.4m VAT fraud...
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A year ago we wrote about the Court of Appeal’s decision in Revenue and Customs Commissioners v Development Securities plc and others...
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It comes as no surprise that the Spring Statement 2022 is focused on the cost of living crisis exacerbated by the war in Ukraine. As well...
In the recent decision of Hoey v HMRC EWCA Civ 656 (Hoey), the Court of Appeal confirmed that HMRC has a very wide discretion to disapply...
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As a successful party in litigation, content with the outcome of a decision, you would not expect to have to give immediate consideration...
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The Court of Appeal's judgment in HMRC v Centrica Overseas Holdings Limited denies a corporation tax deduction for a range of sell-side...
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Earlier this year, in Embiricos v HMRC [2022] EWCA Civ 3, the Court of Appeal held that HMRC could not issue a partial closure notice to...
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The Supreme Court has recently ruled that a claim brought by the Danish Customs and Tax Administration, Skatteforvaltningen (SKAT), is...
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On 13 December 2023, the English High Court denied ClientEarth’s renewed application for permission to bring a judicial review...
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The recent case of Harber v HMRC in the First-tier Tax Tribunal (the FTT) has resulted in considerably more commentary over the last...