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.
News from Walker Morris
News from The Lawyer
Briefings from Walker Morris
This consultation needs to be read in conjunction with the draft Procurement Regulations to get the full picture of how the reforms will benefit small businesses.
In July 2013, the DCLG launched its consultation on an updated national waste planning policy.
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.