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

In light of the Commissioners' evidence to the Public Accounts Committee about the circumstances in which HMRC can resile from a settlement, this article considers what the law actually says on the matter. Read more

This briefing considers the new 45% tax charge on awards of restitution interest paid by HMRC to companies in relation to claims for tax paid by mistake, introduced with effect from 21 October 2015. Read more