No litigation privilege in advice from accountants on tax structure

In this post we consider the recent decision of the High Court in FRC v Frasers Group Plc, a case in which it was held that advice from accountants on a proposed new tax structure was not protected by litigation privilege, even if litigation over the relevant tax affairs was in reasonable contemplation at the time the advice was given. Read more

DAC 6 Reporting Deferred in the UK

The UK government has today announced that the first reporting deadline under DAC 6 will be deferred for 6 months to allow taxpayers and advisors impacted by COVID-19 additional time to comply with their obligations. The first reports under DAC 6 will now be due by 31 January 2021. Read more

HSF Trust Companies Survey – Tax Insights

We asked trust companies questions about the most significant risk and compliance issues they face. This blogpost, and accompanying podcast, consider the tax issues identified by respondents as most pressing. Read more

Rapid resolution of domicile disputes: be careful what you wish for

In Henkes v HMRC [2020] UKFTT 7645, the First-tier (Tax) Tribunal held that (a) it could (and would) determine the taxpayer’s domicile status when determining an application for the closure of a domicile enquiry and (b) its determination of that issue would be binding in any substantive appeal against a subsequent tax assessment. Read more

The extra-territorial reach of HMRC’s investigatory powers

In R (on the application of Jimenez) v the First-tier Tribunal (Tax Chamber) and HMRC, the Court of Appeal determined that HMRC had power to issue a compulsory information request to an individual outside the UK (for the purpose of checking that individual's tax position). Read more

Limitation on who is a “Relevant Data Holder”: a snoop too far?

In Wilsons Solicitors LLP v HMRC, the First-tier Tribunal (Tax) held that a law firm was not a "relevant data-holder", and the beneficial ownership information sought by HMRC (in relation to services provided by the firm) was not "relevant data", for the purposes of Schedule 23 Finance Act 2011. Read more

When can trustees assert privilege?

In this webinar, we tackle some of the tricky issues relating to legal professional privilege that can arise in cross border and regulatory contexts, including tax investigations. Read more

Privilege: to what is HMRC entitled?

HMRC are not entitled to compel taxpayers or third parties to provide information or documentation that is subject to legal professional privilege, whether in the context of an enquiry, investigation or litigation.  In the context of corporate clients, the recent decision in the RBS Rights Issue Litigation [2016] EWHC 1017 (QB) has compounded uncertainty about what communications are privileged.  This article considers that decision in detail. Read more