Tax UK Notes

High Court rejects judicial review challenge to tax consultation

Whistleblowing on serious tax fraud and avoidance: what businesses need to know

From "Paper Tiger" to a Real Bite: Is Your Business Prepared as HMRC Steps Up Enforcement on Tax Evasion Offences

Court grants extension of time to pursue JR despite "unjustified delay"

HMRC consult on changes to dispute resolution

Securing relief for overpaid SDLT "out of time"

Insight alert: Exploring Labour's election tax plans

When can a partial closure notice be required?

In Embiricos v HMRC [2022] EWCA Civ 3, the Court of Appeal confirmed that where HMRC's conclusion in respect of a matter enquired into has …

Estoppel by convention and notices of enquiry

In Tinkler v HMRC [2021] UKSC 39, the Supreme Court held that a taxpayer (Mr Tinkler) was prevented (estopped by convention) from challenging the …

Kandore: information notices and the limits of open justice

HMRC's powers under Schedule 36 Finance Act 2008 ("Schedule 36") to obtain information relating to a taxpayer's affairs from a third …

Supreme Court provides guidance on Follower Notices

In R (on the application of Haworth) v HMRC [2021] UKSC 25, the Supreme Court has upheld the Court of Appeal's decision quashing a follower notice …

Supreme Court rules on what is "deliberate"

The Supreme Court has dismissed the Revenue's appeal in HMRC v Tooth [2021] UKSC 17, a case concerning whether a "discovery assessment" was …