A general introduction to the tax courts and tribunals in United Kingdom, including key procedural considerations.

This article provides an overview of procedures and practical considerations surrounding the commencement of tax disputes in United Kingdom.

This article provides an overview of procedures and practical considerations for commencing tax disputes in United Kingdom.

On 18 March 2015 the Supreme Court handed down judgment in Braganza v. BP Shipping, holding that contractual decisions affecting both parties would

On 18 March 2015 the Permanent Court of Arbitration in The Hague (PCA) handed down its award in the matter of the Chagos Marine Protected Area

On 17 March 2015 the House of Lords passed the Corporation Tax (Northern Ireland) Bill 2014-15. The government aims to pass the law before the

In the 2015 Budget, George Osborne confirmed that legislation will be introduced in the Finance Bill 2015 for a new tax on diverted profits coming

On 12 March 2015 the Investigatory Powers Tribunal (IPT) held a rare open hearing to consider any remedies it should provide on the hypothetical

Last year the Office of Tax Simplification was commissioned by the Government to produce a report on employment status. The OTS's terms of reference

The Finance Act 2014 (High Risk Promoters Prescribed Information) Regulations 2015, which come into force on 27 March 2015, were laid before the

On 4 March 2015 the Court of Appeal handed down judgment in R (Ingenious Media Holdings plc) v HMRC. Sir Robin Jacob delivered the judgment of the

On 27 February 2015 the Court of Appeal held that it had jurisdiction to order a beneficiary under a discretionary trust to disclose details of the

On 12 February 2015 the Court of Appeal gave judgment in Investment Trust Companies (in liquidation) v Commissioners for HMRC. This was an appeal

The Civil Procedure (Amendment) Rules 2015 were published on 26 February 2015 and came into force on 27 February 2015. They amend the Civil Procedure

On 21 January 2015 the Administrative Court (Laing J) dismissed an application for disclosure by the National Crime Agency (NCA) of letters of

On 20 February 2015 the Commercial Court (Leggatt J) emphasised the need for concise documents for the court and the correct nature and content of

On 13 February 2015 the Commercial Court (Richards J) granted the claimants (who were investment funds interested in euro-denominated debt securities

The Export Control (Various Amendments) Order 2015 is due to come into force on 24 February 2015. It amends the Export Control (Russia, Crimea and

On 5 February 2015 the Court of Appeal held that ss 4(2) (which disapplies the exception to immunity created by s. 4(1) where an individual is not

On 10 February 2015 HMRC published a brief on the application of the decision of the Court of Justice of the European Union (CJEU) in Case C-713