In Littlewoods Ltd and others v HMRC [2017] UKSC 17, the Supreme Court delivered a controversial decision in favour of HMRC, resulting in the failure of the taxpayer's claim for compound interest of £1.2 billion. Read more

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

In this webinar, we focus on developments relating to cross-border transparency and new penal regimes. Read more

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

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

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

This article examines the merits of the current claims against HMRC for repayment of VAT charged on the supply of investment management services to defined benefit pension schemes, and how scheme sponsors might restructure their arrangements in order to secure recovery of VAT on those services (if the current claims against HMRC prove unsuccessful). Read more