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On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listening to Big Ben’s chimes whilst sitting with a senior civil servant and a repres

A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the public interest - the presumed intention being not to burden such public int

Most tax cases concern just a single issue or, occasionally, two distinct issues.

Human rights law is playing an increasingly important role in tax matters.

I am often asked: ‘What is so “alternative” about alternative dispute resolution (ADR)?’ The answer is simple.

It has been over a decade since I started writing a monthly case analysis for Tax Adviser. In that time, I have steadfastly avoided writing about a case in which I was instructed.

Anyone reading this will no doubt think that tax is fascinating. If you are a judge in the Court of Appeal or Supreme Court you will probably think otherwise.

The first judicial review decision on accelerated payment notices (APNs) was in the case of Rowe and Others v RCC [2015] EWHC 2293 (Rowe), which was handed down in the summer.

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

With the end of the Liechtenstein disclosure facility (LDF) and data exchange from offshore jurisdictions courtesy of the common reporting standard looming, it is likely HMRC will identify more cas