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
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
In-depth, expert analysis into the stories behind the headlines from our leading team of journalists.
Identify the major players and business opportunities within a particular region through our series of free, special reports.
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.
News from Walker Morris
News from The Lawyer
Briefings from Walker Morris
There has been a raft of recent cases where the Health and Safety Executive has successfully prosecuted individuals and firms who have permitted staff and others to suffer injury while working at height.
Guidelines for lawyers have been issued in response to increasing numbers of individuals representing themselves in court. Rebecca Courtney explains how the guidelines can help to ensure the smooth running of cases involving litigants in person.
Analysis from The Lawyer
Which firms are cutting it in this era of slimline rosters, and who are the GC new brooms making clean sweeps? The Lawyer can reveal all
The law school war shows no signs of ending. But we have, perhaps, reached the end of the beginning.