A more robust stance on tax enforcement from the Inland Revenue has greatly increased the risks of companies’ documents being dredged up in litigation. Dominic Stuttaford reports
For non-tax specialists, the world of tax litigation may have seemed obscure – it might even have provoked a wry smile. Who would imagine, for example, that the VAT status of tea-cakes and jaffa cakes could lead to protracted litigation in the UK and European courts? However, things are changing: increasingly tax litigation is becoming an area that is directly relevant to commercial clients and their advisers.
