Commercial Litigation

At JHA, we have an established team of commercial litigation lawyers and QCs, which collaborate to deliver an effective case strategy, built around the clients’ commercial objectives. Our extensive experience and expertise are complemented by an agile approach. We are often able to complete a conflict check-in less than one hour, meaning we can start work at short notice for clients with time-sensitive needs.

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Tax Disputes

JHA’s contentious tax practice brings together barristers, solicitors, chartered tax advisors and accountants. Together, we deliver a cohesive, considered and effective approach to advising and representing clients through all stages of a dispute.

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Insolvency Litigation

JHA brings its extensive contentious experience to matters of financial distress, including restructuring advice and insolvency litigation. Our experience extends to advising insolvency practitioners, creditors, debtors and committees on all aspects of restructuring and insolvency-related disputes.

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Arbitration continues to grow in popularity as a means of resolving commercial disputes quickly, effectively and confidentially. In response to this increased demand, our arbitration capability has similarly grown and, using our depth of experience and understanding of the arbitration process, we continue to guide clients in a manner to fit their commercial objectives.

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An investigation can be a daunting prospect, with the requirements of resource and time alongside the potential threats to reputation and even license to operate. We provide unrivalled strategic advice and maintain long-standing working relationships with the SFO, FCA and other foreign regulators, to achieve the best possible client outcomes.

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Costs Litigation

The overseeing and recovery of costs is a core part of every dispute.  Spiralling costs or the ability to obtain payment are major client concerns. At JHA, we make the process efficient and easy for our clients, which include in-house legal teams and other law firms.

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SHORT CASE REPORT FTT DECISION – ‘MTIC’ FRAUD – KITTEL TEST PTGI International Carrier Service Limited v. HMRC [2022] UKFTT 20 (TC)

  1. A so-called “MTIC case”, in which HMRC alleged knowledge or means of knowledge of fraud.  The taxpayer, PTGI, denied those states of knowledge.  After a relatively lengthy trial, the Tribunal allowed the appeal of PTGI.
  2. The decision represents a good reminder that HMRC’s “MTIC” decision-making mould is not a “one size fits all”, unbeatable formula at the Tribunal.  The Tribunal will robustly analyse HMRC’s (usually) inference-led allegations.

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HMRC consultation on the OECD mandatory disclosure rules

HMRC has published a consultation on draft regulations to implement the Organisation for Economic Cooperation and Development (OECD) rules on mandatory disclosure of certain avoidance arrangements. Helen McGhee and Nahuel Acevedo-Peña explain the background to the new rules and their implications.

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Post-Prudential: Decision released by the FTT

On 8 December 2021, judgment in the Post Prudential Group Litigation was handed down by the First-tier Tribunal (Tax Chamber) (“FTT”). These were appeals and applications for closure by approximately 200 taxpayers, who had made a variety of claims seeking repayment of unlawful DV tax imposed on dividends received from foreign portfolio holdings. The FTT considered the validity of these various statutory claims following decisions in test cases in the CFC & Dividend GLO, namely Claimants in Class 8 of the CFC and Dividend Group Litigation v Revenue and Customs Commissioners [2019] EWHC 338 (Ch), [2019] 1 WLR 5097 (“Class 8”) and Prudential Assurance Co Ltd v HMRC [2018] UKSC 39; [2019] AC 929 (“Prudential SC”).

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