Kandore: information notices and the limits of open justice

The Court of Appeal has considered HMRC's, and the Tribunal's, usual practice of hearing applications for the pre-approval of compulsory information notices in private, and without the participation of the intended recipient of the notice (or, where different, the relevant taxpayer).  Unfortunately for those on the receiving end of such notices, the Court has determined that this practice should continue. Read more

Tax Appeals: Don’t Forget ADR

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.

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Getting 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

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