Tax Litigation

Our tax disputes team is led by Fiona Walkinshaw, previously a partner and head of corporate tax litigation at Deloitte.

The team advises businesses and individuals on all aspects of the tax enquiry process from instigation of the enquiry by HMRC through to its ultimate resolution, whether by negotiation, facilitated dispute resolution (ADR) or litigation. It also deals with tax related claims outside of the enquiry process and has litigated at all levels of the tribunals and courts including the CJEU in Luxembourg.

The team has particular experience of:

  • Negotiating settlements with HMRC on single or multiple tax issues
  • Devising pre-litigation strategies
  • Taking single appeals to Tribunal and beyond
  • Coordinating and running group actions for taxpayers with similar issues (both domestic courts and claims before the CJEU)
  • Dealing with Accelerated Payment Notices and Follower Notices
  • Judicial Review on points of process/HMRC decision making
  • Disclosure/Discovery issues and formal requests for information

The team works across all sectors and has handled disputes involving a wide range of taxes including corporation tax, capital gains tax, income tax and NICs, stamp duty, inheritance tax and VAT; also reliefs such as capital allowances and R and D credits.

Representative cases
  • Acting for a subsidiary company of EDF Plc in a claim concerning the accounting treatment of GBP65 million of Deferred Revenue Expenditure.
  • Representing Urenco Plc in a claim for capital allowances in relation to expenditure of approximately GBP192 million on a substantial nuclear deconversion facility in Cheshire.
  • Claim on behalf of Northern Gas Networks Ltd for Land Remediation Relief in relation to GBP110 million of expenditure on the repair and replacement of iron gas pipes.
  • Acting for a subsidiary company of EDF Plc in a claim for capital allowances in relation to expenditure on the creation of underground gas storage cavities.
  • Defending Patrick Degorce against the disallowance by HMRC of expenditure incurred by him in relation to his involvement in film schemes.
  • Acting for the Appellants in relation to issues concerning debts under a loan relationship and whether or not they were allowable under FA 1996 Schedule 9.
  • Acting for the Appellants in relation to issues concerning the status of property within a Jersey-resident discretionary trust and whether or not it was excluded property not subject to the periodic charge.
  • Representing the Compass Group in proceedings to establish the VAT status of the sale of cold takeaway food.
  • Representation of 50+ corporate claimants between 2002 and 2015 in group litigation before the UK and European Courts relating to EU group relief, ACT, FII, cross border dividends and thin cap.
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