What types of tax disputes do we advise on?

We regularly advise on tax disputes in relation to (amongst others): Employee Benefit Trusts (EBT); Employer-Financed Retirement Benefits Scheme (EFRB); Tax Reliefs (Including: Entrepreneurs Relief, Incorporation Relief, Roll Over Relief, R&D Relief, Marginal Relief, Disincorporation Relief and Terminal Loss Relief); Enterprise Investment Schemes (EIS); Stamp Duty Land Tax Schemes (SDLT); Share Loss Relief Schemes; Car Benefit Schemes; Employee Bonus Schemes - Growth Securities Ownership Plan (GSOP) and other avoidance schemes based on contracts for difference; and Film Fund Schemes.

What is an Accelerated payment notice (APN)?

Under the Finance Act 2014, HMRC can now demand payment on account of a tax advantage received from participating in a tax avoidance scheme, prior to any final determination of the legitimacy of the tax avoidance scheme. An APN can be issued by HMRC if a taxpayer has received a tax advantage from participating in a scheme; HMRC has an open enquiry or appeal into that tax advantage; and the scheme in question has been declared as a tax avoidance scheme under DOTAS (disclosure of tax avoidance schemes). If you have received an APN it is imperative that you seek legal advice.

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Tax Disputes

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Our niche team of tax litigation solicitors specialise in high value and complex tax disputes and financial products litigation.

We advise clients faced by demands from HMRC on methods to minimise exposure and also bring claims against professionals who have negligently “sold” the product to the client.

"The team is one of the best in the country for handling a large volume of complex prof neg cases from the claimant side."

Our team of tax lawyers and commercial litigation solicitors have expertise in all aspects of tax and financial disputes. We advise on disputes involving (amongst others):

Corporation Tax;
Capital Gains Tax;
Income Tax;
PAYE tax;
National Insurance Contributions; and
Inheritance Tax.

FAQs

What types of tax disputes do we advise on?
We regularly advise on tax disputes in relation to (amongst others):
- Employee Benefit Trusts (EBT);
- Employer-Financed Retirement Benefits Scheme (EFRB);
- Tax Reliefs (Including: Entrepreneurs Relief, Incorporation Relief, Roll Over Relief, R&D Relief, Marginal Relief, Disincorporation Relief and Terminal Loss Relief);
- Enterprise Investment Schemes (EIS);
- Stamp Duty Land Tax Schemes (SDLT);
- Share Loss Relief Schemes;
- Car Benefit Schemes;
- Employee Bonus Schemes - Growth Securities Ownership Plan (GSOP) and other avoidance schemes based on contracts for difference; and
- Film Fund Schemes.
What is an Accelerated payment notice (APN)?

Under the Finance Act 2014, HMRC can now demand payment on account of a tax advantage received from participating in a tax avoidance scheme, prior to any final determination of the legitimacy of the tax avoidance scheme.

An APN can be issued by HMRC if a taxpayer has received a tax advantage from participating in a scheme; HMRC has an open enquiry or appeal into that tax advantage; and the scheme in question has been declared as a tax avoidance scheme under DOTAS (disclosure of tax avoidance schemes).

If you have received an APN it is imperative that you seek legal advice.

Our cases

Matters we are currently advising on include:

A multi-million pound claim by HMRC against a limited company relating the establishment of employee benefit trusts (EBT) and employer funded retirement benefit schemes (EFRBS);

The impact and enforceability of APNs on businesses and individuals;

We act for numerous individuals who advised to enter into film partnerships;

A mis-sold Employee Bonus Scheme based on contract for differences resulting in a £20M+ demand from HMRC;

Negligent financial advice relating to pensions;

Claims where advisers have failed to invest according to the client’s attitude to risk; and

Incorrectly executed schemes resulting in an inability to claim the tax relief intended.

Funding a dispute

There are various ways that litigation may be funded. At relevant times in our management of your dispute we will advise you which funding options may apply and which we would be prepared to offer you.

Find out if you have a claim

Our people

Nathan Talbott

Partner - Head of Commercial Litigation

Related services

Commercial litigation

Financial and tax disputes

Injunctions

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