Tax disputes

Tax disputes

We specialise in representing individuals in complex tax investigations and disputes with HMRC for both UK resident and international clients. The team consists of members of our Private Client and Trust and Estate Disputes teams.

With a particular focus on Inheritance Tax (IHT) and Capital Gains Tax (CGT) disputes, we leverage our in depth technical understanding of tax laws, and our procedural knowledge coupled with litigation strategy to protect your interests.

In civil litigation claims, we also leverage our tax knowledge. This tactical approach can elicit information and highlight inconsistencies between a party’s position in litigation and the position they have disclosed to HMRC.

Key experience

Dispute with HMRC

We acted for trustees in a dispute with HMRC over the application of Business Property Relief (BPR) for Inheritance Tax (IHT) to shares in a business. HMRC asserted that the business was wholly or mainly involved in the making or holding of investments and therefore did not constitute ‘relevant business property’ to qualify for BPR. The trustees disputed this on the basis that the business was wholly or mainly consisting of ‘trading’ activities and therefore should qualify for BPR.

Capital Gains Tax dispute

We acted for a non-domiciled, UK resident individual in relation to a dispute with HMRC about the Capital Gains Tax (CGT) treatment of certain assets by virtue of their situs.

Lichtenstein Disclosure Facility

We acted in relation to a money claim, where our tax experience, including issues relating to a Lichtenstein Disclosure Facility, allowed us to formulate a defence which might not otherwise have been available.

Acted for a trustee

We acted for a trustee who paid tax on behalf of a beneficiary purportedly outside of their powers. We formulated a defence on the basis that the payment to HMRC was an administrative one (rather than an appointment of capital) and therefore the trustee could rely on their administrative powers to make payment.

Meet our team