Tax dispute resolution

We offer a comprehensive tax dispute resolution service. We provide pre-emptive advice on risk management issues, as well as acting on formal enquiries and investigations by HMRC. Where necessary to achieve the optimal result for clients, we can litigate before all courts. We combine tax technical expertise with a wealth of dispute resolution experience.

Our strength is in providing an independent legal assessment of the prospects of success and in designing a strategy to achieve the best possible result for our clients.

HMRC's published Litigation and Settlements Strategy implies they will not settle for less than 100 per cent of the tax, interest and penalties at stake. In our experience, however, it is often possible to reach a negotiated settlement with HMRC; this is especially the case where there are a number of issues involved.

Tax dispute resolution

Formulating tax risk policies (for example, on the tax residence of companies and offshore structures)
Advising on the robustness of tax positions (for example, on whether expenditure should be classed as revenue or capital, or the application of the unallowable purpose tests or other anti-avoidance rules)
Reviewing the documentation available to support a tax position
Seeking to resolve disputes without the need to initiate proceedings through alternative dispute resolution strategies, to obtain a speedier and less costly favourable outcome
Litigating, for direct and indirect taxes, before the First Tier Tribunal, Upper Tribunal, Court of Appeal, Supreme Court and the European Court of Justice

Tax dispute resolution

Recent examples of our experience on tax disputes include:

Acting for a major retailer on a £150 million dispute with HMRC concerning the corporation tax treatment of a finance arrangement
Acting on a film partnership case regarding the availability of significant losses
Advising a financial institution on a potential claim regarding the availability of foreign losses
Advising an institutional investor on an appeal against an HMRC challenge to SDLT planning
Advising an institutional investor on an HMRC enquiry into SDLT returns filed in the context of SDLT planning
Advising on a series of disputes with HMRC concerning the SDLT treatment of sale and leasebacks
Advising a holiday tour operator on a VAT repayment claim (including for compound interest)
Advising a customer of Royal Mail on the implications of an ECJ decision on the VAT treatment of postal services
Acting on a dispute with HMRC over the method of calculation of a ‘not for profit’ organisation’s input tax recovery
Advising a client operating in the electricity supply industry in relation to the VAT self-billing procedure and input tax recovery under the alternative evidence rules
Acting on a series of multi-million pound appeals in the brewing industry for the repayment of excise duty

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Tax dispute resolution

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Government likely to welcome balanced General Anti Avoidance Rule report The most eye-catching measure in the report is the proposal for an advisory panel Nov 2011 MORE
Treasury Committee report calls for more assistance on tax policy making The issue of how tax policy should be formulated has been attracting a lot of attention recently. Mar 2011 MORE
Budget should prioritise simplification to prevent exodus The Government should simplify the UK's tax rules to stimulate growth in next week's Budget. Mar 2011 MORE

Testimonials

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