header-logo header-logo

One size does not fit all

15 September 2011 / Peter Vaines
Issue: 7481 / Categories: Features , Tax , Commercial
printer mail-detail

Peter Vaines reports on the inevitable failure of HMRC’s revised litigation strategy

In June 2007 HMRC launched their litigation settlement strategy which may be summarised crudely as “no deals”. The idea was that if HMRC felt that they had a good case, they would pursue it to a conclusion through the courts. However, if they did not feel it was sufficiently strong they would back down. I am sure this must have happened in some cases.

Wider purpose

There was a wider purpose which was to prevent any advantage being obtained by those entering into a tax scheme and seeking some undeserved benefit by compromising the matter (ie getting something for their trouble) or at the very least delaying the payment of tax.

The point is entirely understandable—but you do not need a “strategy” for dealing with those cases; you just say no. As far as the delay is concerned, HMRC are always going on about interest being merely commercial restitution for the delay in payment (and they get a surcharge) so it is difficult to see any substance

If you are not a subscriber, subscribe now to read this content
If you are already a subscriber sign in
...or Register for two weeks' free access to subscriber content

MOVERS & SHAKERS

NLJ career profile: Liz McGrath KC

NLJ career profile: Liz McGrath KC

A good book, a glass of chilled Albarino, and being creative for pleasure help Liz McGrath balance the rigours of complex bundles and being Head of Chambers

Burges Salmon—Matthew Hancock-Jones

Burges Salmon—Matthew Hancock-Jones

Firm welcomes director in its financial services financial regulatory team

Gateley Legal—Sam Meiklejohn

Gateley Legal—Sam Meiklejohn Premium Content

Partner appointment in firm’s equity capital markets team

NEWS

Law school partners with charity to give free assistance to litigants in need

Magic circle firms, in-house legal departments and litigation firms alike are embracing more flexible ways to manage surges of workloads, the success of Flex Legal has shown

Magic circle firms, in-house legal departments and litigation firms alike are embracing more flexible ways to manage surges of workloads, the success of Flex Legal has shown

Magic circle firms, in-house legal departments and litigation firms alike are embracing more flexible ways to manage surges of workloads, the success of Flex Legal has shown

Walkers and runners will take in some of London’s finest views at the 16th annual charity event

back-to-top-scroll