25 March 2026
When does tax litigation cross the line? Indemnity costs outcome in the First-tier Tax Tribunal
Costs in tax litigation often catch even experienced advisors off guard. Unlike other areas of civil litigation, where costs consequences are ever-present and a continuous strategic consideration, proceedings before the First-tier Tax Tribunal (Tax Chamber) (“FTT”) are often approached with less emphasis on potential costs exposure.
25 March 2026
Managing reputation in tax disputes
Privacy and confidentiality in tax cases have always been important, particularly where the taxpayer is someone in the public eye. Whilst a tax enquiry, or indeed litigation, does not mean that the taxpayer has ‘done something wrong’, there are certain negative inferences made by the public and media which could impact future opportunities for the individual or corporate involved.
22 March 2026
Court of Appeal confirms strict approach to late tax appeals: What taxpayers need to know
One of the benefits of an appeal before the First-tier Tax Tribunal (“the Tribunal”) is that it is seen as less formal than an appeal in the Higher Courts. However, the Court of Appeal's recent ruling in HMRC v Medpro Healthcare [2026] is a reminder in case it was needed that deadlines matter in tax disputes and securing permission for a late appeal is not guaranteed.
16 December 2025
2025 in review: Under construction - Tax investigations
In Rachel Reeve’s Budget on 26 November 2025, the Chancellor set out plans, among other things a to tackle fraud within the Construction Industry Scheme (“CIS”) and announced a technical consultation “aimed at simplifying and improving the administration of the scheme”.
10 December 2025
HMRC’s strengthened reward scheme for whistleblowers of tax avoidance and evasion
The Chancellor has announced the terms of the financial incentive for those who report serious tax avoidance or evasion, the Strengthened Reward Scheme. Between 2023 and 2024, there is estimated to be a tax gap of £46.8 billion between the amount of tax recovered by HMRC and the amount of tax due to HMRC. With a minimum threshold of £1.5 million in unpaid tax, the scheme aims to address the tax gap by specifically targeting large-scale tax evasion by companies, wealthy individuals, and offshore or avoidance schemes.
