Our direct and indirect tax litigation team is led by partners David Pickstone, Lee Ellis and Victor Cramer. Each has deep experience in both tax law and litigation. Together they have acted on some of the largest and most complex recent tax cases for both taxpayers and HMRC alike.
The team advises on disputes arising in relation to the full range of taxes, including income tax, capital gains tax, corporation tax, VAT, stamp duty, and environmental taxes. We can assist you by:
- Challenging HMRC assessments and determinations in the First-tier Tax Tribunal, Upper Tribunal, appellate, and European courts
- Acting for groups of taxpayers against either or both of HMRC and commercial parties under the High Court procedure known as Group Litigation Orders (GLOs) and under the Tax Tribunal procedures for lead and representative cases
- Judicial review, for example, in relation to HMRC’s discretion to extend certain time limits, general unfairness and claims in relation to HMRC failure to abide by its own guidance
- Challenging tax legislation and certain tax liabilities on the grounds that they are contrary to EU law (or “retained EU law” after/in the event of Brexit)
- Bringing restitution claims against HMRC in the High Court for recovery of overpaid taxes (including High Court claims in relation to the various EU Group Litigation Orders)
- Challenging HMRC Advanced Payment Notices (APNs) and Follower Notices
- Procedural challenges concerning whether HMRC has met the statutory criteria when assessing taxpayers. This often arises when HMRC miss enquiry time limits and raises discovery assessments
- Challenging HMRC information and documentation requests, and statutory information demands (“Schedule 36 Notices”), and advising whether documents and advice are privileged from disclosure to HMRC or third parties
- Advising and assisting clients in the High Risk Corporates Programme (HRCP) and the Managing Complex Risk (MCR) framework
- Advising clients in relation to settling their tax disputes with HMRC, both settlements tailored specifically for clients and on the impact on clients of non-negotiated HMRC settlement opportunities made to classes of taxpayers
- Working with our tax resolution team, providing focused solutions in high-value, complex tax enquiries, often where previous attempts to resolve the enquiry have failed to reach a satisfactory result
- Working with the Financial Crime department where there is a suggestion or allegation of potential tax fraud
If you require assistance, please contact us or request a call from one of our lawyers.
"Led by the very client-friendly, responsive and knowledgeable David Pickstone, the practice has been representing individual contributors to tax mitigation schemes in defending them against the HMRC and in claims against the promoters of such schemes"The Legal 500
"Stewarts stands out for its wealth of experience and strong team of very impressive lawyers"The Legal 500
Meet the Tax Litigation and Resolution team
Our specialist team is described by The Legal 500 as standing out for “its wealth of experience and strong team of very impressive lawyers”.