Category: HMRC

HMRC's Abuse of Process Winding-up Petition Defeated Injunction

Case Study: £0.5m HMRC Winding-up Petition Defeated

HMRC consented to the dismissal of a £0.5m winding-up petition against our client company, conceding their petition and agreeing to pay substantial costs. Our solicitor and counsel team successfully argued HMRC’s actions, including account freezing and misrepresentation, were an abuse of the proper process of the Companies Court. This case highlights the repercussions for all, including UK Government agencies, that engage in unjustified petitions.

HMRC Building

Defending a HMRC Security Notice of Requirement

A HMRC Security Notice is a formal notice issued by HM Revenue and Customs (HMRC) to an individual or business requiring them to provide security for certain future tax liabilities. It is a tool used by HMRC where they believe there is a risk of tax loss.

Challenging Validity of Discovery Assessments; Robert Don Hunter Dougan v HMRC

In the case of Robert Don Hunter Dougan v HMRC [2022] TC8471, the First Tier Tribunal (“FTT”) ruled the taxpayer had not deliberately intended to cause a loss…

confidentiality litigation advice privilege

High Court: Accountant’s report can be disclosed in litigation

For privilege to apply, there must be a lawyer (i.e. a solicitor or barrister) in the communication for legal advice privilege to apply. Legal advice privilege does NOT extend to other professionals such as accountants. Therefore, in disputes with HMRC for example, (potentially incriminating) communications with an accountant can be disclosed and are not privileged.

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Statement by LEXLAW re Coronavirus (COVID-19): HMRC’s Failure to Process NHS Uniformed Workers Claims for Laundering Uniforms

CORONAVIRUS (COVID-19): HMRC’S FAILURE TO PROCESS NHS UNIFORMED WORKERS CLAIMS FOR LAUNDERING UNIFORMS LONDON, UK – The HMRC Director General for Customer Services has taken and continues to…

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Court of Appeal Decision: Mobilx, Blue Sphere, Calltel

Court of Appeal in conjoined appeal cases of Mobilx, Blue Sphere Global and Calltel upholds previous lower court decisions and provides new guidance on the ‘Kittel’ test. The approved judgement is…