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30 January 20231 minute read

Contentious tax: procedure and practice

Disclaimer: the original co-authored article was published by the Tax Journal. 

Our series of videos reflect on various themes that emerged in 2022 in the relationship between taxpayer and HMRC and some cases that have helped clarify important procedural points. Over the course of three short films we cover the ‘tax gap’, assessments and appeals to the First-tier Tax Tribunal and a number of procedural points arising from second appeals. Some of the film content has been based on an article in the Tax Journal that was co-authored by members of our Tax Controversy and Disputes practice in December 2022 – you can access the full article via the link at the top of the page.  

If the content of these films raise any questions for your business operations, please reach out to a member of our Tax Controversy and Disputes team.

Use the arrows to click through all three chapters of the series.