Appeals & other tax litigation Archives - McKie & Co

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This issue of the Rudge Revenue Review examines the Upper Tribunal’s decision in HMRC v. Lee in which the previous decision of the FtT was confirmed in a judgment which…

In three recent cases on the CGT treatment of lost deposits, Hardy, Lloyd-Webber and Drake, HMRC, in order to maximise its revenue, attempted to exploit, successfully in two of the…

In the case of Tooth HMRC advanced an argument about the meaning of 'deliberately' in the discovery provisions of TMA 1970 s. 29 which was a brazen attempt to subvert…

The case of Boston Khan v. HMRC [2021] calls into question the Courts’ even-handedness in applying basic principles of statutory construction where their effect is beneficial to the taxpayer.

This issue analyses the professional conduct rules relating to taxation and their effect on members of the CIOT.

In this article HMRC’s review process under TMA 1970 Part V is examined and the protection that it offers to taxpayers evaluated.

This review considers HMRC’s review process, the valuation of life insurance policies and the effects of the failure of tax planning schemes.

In this article the role of a tax expert in professional negligence litigation is examined.