A Practice Direction issued by the President of the First-tier Tribunal (Tax) reminds taxpayers to consider whether it may be appropriate to engage with HMRC regarding the use of ADR.
Read moreGetting Justice in the Tribunal
This article considers two recent Supreme Court cases which emphasise the need to ensure access to, and proper administration of, justice in litigation against the State. Read more
The Limits of HMRC’s Powers of Investigation
This article explains what should be done by a taxpayer faced with a request for information and documents after the conclusion of an investigation. Read more
Alternatives to Litigation
This article considers the potential advantages of using ADR in tax disputes, how those ADR processes work, and how HMRC makes decisions relevant to the settlement of disputes by way of ADR. Read more