Tax-related disputes

A powerful combination of factors has led to an explosion in tax-related disputes: a tougher attitude from HMRC; a need for the government to raise more money; more complex legislation; broader drafted ‘anti-avoidance’ provisions reducing legal certainty; and a more purposive approach to interpretation by the courts.

There are not only more disputes arising with HMRC but also more tax-related disputes between commercial parties where the risks and costs of a tax dispute are part of the make-up of a commercial relationship.

However, most tax disputes do not lead to formal litigation before the tribunal or the court. An early grasp of the issues at stake and appropriate legal guidance, including a proper appraisal of the strengths and weaknesses of the parties’ positions, can often resolve disputes at an early stage. Where lack of certainty in the law means a more protracted dispute is inevitable, then relevant issues may include being, or not being, a ‘test case’ and where appropriate creating groups of litigants to share the risk…

Click on the link below to read the rest of the Walker Morris briefing.

Sign in or Register to continue reading this article

Sign in


It's quick, easy and free!

It takes just 5 minutes to register. Answer a few simple questions and once completed you’ll have instant access.

Register now

Why register to The Lawyer


Industry insight

In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.


Market intelligence

Identify the major players and business opportunities within a particular region through our series of free, special reports.


Email newsletters

Receive your pick of The Lawyer's daily and weekly email newsletters, tailored by practice area, region and job function.

More relevant to you

To continue providing the best analysis, insight and news across the legal market we are collecting some information about who you are, what you do and where you work to improve The Lawyer and make it more relevant to you.

Briefings from Walker Morris

View more briefings from Walker Morris

Analysis from The Lawyer

View more analysis from The Lawyer


Kings Court
12 King Street

Turnover (£m): 42.50
No. of lawyers: 188