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Insights from UK Tax Dispute Lawyers & HMRC Tax litigation

Finance Bill Report Stage amendments to the non-dom reforms

The latest Finance Bill amendments correct some technical errors and include a few helpful changes to the Temporary Repatriation Relief.

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Insights from UK Tax Dispute Lawyers & HMRC Tax litigation

JHA ranked in top tier in Chambers Global 2025

We are happy to announce that JHA's Tax Disputes Team has been ranked as Band 1 by Chambers Global today. A special congratulations to our lawyers who also received individual recognition: Graham Aaronson KC (Band 1), Michael Anderson (Band 2)  Iain MacWhannell (Band 4) and Paul Farmer (Senior Statespeople).

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Insights from UK Tax Dispute Lawyers & HMRC Tax litigation

Search and Seizure

Helen McGhee TEP, Elizabeth Dean and Megan Durnford consider HMRC’s ever-expanding criminal investigation powers

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Insights from UK Tax Dispute Lawyers & HMRC Tax litigation

UT considers taxpayer’s application for permanent anonymity and third-party disclosure request (HMRC v The Taxpayer and Others)

The Upper Tribunal (UT) rejected a taxpayer’s application for permanent anonymity, following the taxpayer's decision to withdraw their substantive appeal with the First-tier Tax Tribunal (FTT). The UT further granted a third party limited access to the FTT’s previous case management decision. The UT’s decision emphasises the importance placed on open justice and highlights the court and tribunals’ reluctance to permit anonymity in litigation.

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Insights from UK Tax Dispute Lawyers & HMRC Tax litigation

PRIVATE CLIENT BUDGET UPDATE

The new rules are complex and what follows is an overview. The non dom changes will be effective from 6 April 2025. No changes have been made to the statutory residence test (SRT) effective for UK tax purposes from tax year 2013/14 onwards (prior to then the common law determined UK residence status for tax purposes).

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