Tax Disputes & Investigations
Effective handling of relations with H.M. Revenue & Customs ("HMRC") presents challenges. Managing tax disputes requires a clear understanding of both the dispute process and the tax technical issues. It is for this reason that we believe that specialist skills in both are required to provide best advice in this area.
We devote all of our time to dealing with HMRC and the Revenue & Customs Prosecutions Office ("RCPO"). We specialise exclusively in actual or potentially contentious tax matters. We do not advise in relation to tax planning, nor do we give general tax advice. This enables us to prioritise and give full attention to the prevention and resolution of disputes in the most efficient, timely and cost-effective way. Our approach is pragmatic – in line with our values – but we will be firm where that is necessary.
Never has this expertise been more important than with the wholesale change in the way in which tax cases are to be resolved as part of the reformed tribunal system. As of 1 April 2009 the Special and General Commissioners and the VAT & Duties Tribunal have been abolished and replaced by a Tax Chamber in the new First-Tier Tribunal (which was established in October 2008).
Appeals from the First-Tier Tribunal on points of law now go to the Finance & Tax Chamber of the new Upper Tribunal (as opposed to the High Court as previously) and in certain situations cases will be allocated directly to the Upper Tribunal to be heard there in the first instance. Appeals from the Upper Tribunal lie to the Court of Appeal (as was previously the case with appeals from the High Court) and to the Inner House of the Court of Session in Scotland.
Our experience is considerable. Due to the way that we specialise we can often anticipate what HMRC will do before they actually do it. Our experience can give you a crucial tactical advantage. The vast majority of cases that we handle settle before reaching the Tribunal or the Courts and this remains our strategy in every case we undertake. We are extremely proud of this record. As a result, our published credentials only represent the "tip of the iceberg" in terms of the range of work that we undertake - and the success that we achieve for our clients.
The McGrigors Tax Disputes & Investigations team includes former Inspectors of Taxes, former HM Customs Officers, solicitors and barristers. We are used to working in multi-disciplinary teams with other professional advisers - such as accountants, tax advisors and tax investigations practitioners. We are able to provide any service in relation to tax enquires investigations, disputes and litigation and can advise in relation to restitutionary and/or damages claims in the High Court as well as HMRC behavioural issues (which have the potential to give rise to Judicial Review). Some of our work is referred by tax professionals who require specialist assistance in resolving, or preventing, disputes on behalf of their clients. We believe that a collaborative, inclusive approach to other professional advisers is very much in the best interest of the client.
Our mission statement is simple - to ensure that your tax dispute is resolved to your best commercial advantage. Our experience makes this much easier.
We will always seek to achieve settlement whenever possible. However, whenever necessary, we are well-equipped to fight HMRC on your behalf. We have done so time and again in the Special and General Commissioners, the VAT & Duties Tribunal, the Magistrates Court and Crown Court, the UK higher Civil Courts and the European Court of Justice and we have a number of cases pending before the new Tribunal.
If you have an actual or potential issue with HMRC and you would like help with it, please contact us.