Tax disputes and litigation

Our tax litigation team is one of the largest and longest established in the country. Our expertise covers Indirect Taxes including VAT and Customs, Corporate tax (domestic & international issues), Capital Gains Tax, other Direct Taxes and public law. The team is made up of very experienced litigators (both barristers and solicitors), ex HMRC solicitors and officers and CEDR accredited mediators.

Our tax litigation lawyers work seamlessly with KPMG’s strong and established tax practice to deliver multidisciplinary advice to best cater to your needs. This allows KPMG’s multidisciplinary team to provide long term strategic and practical advice both before and after a dispute.

Angela Savin

Partner, KPMG Law

KPMG in the UK

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Reduce the risk – take control – resolve contentious tax matters

Tax litigation and the resolution of disputes can prove costly, disruptive and take up significant resources at the most senior levels. They can last several years: issues that don’t start out as contentious may develop over time.

What’s more, dealing with them could have wider implications: your response might affect tax positions elsewhere in the business, and in other jurisdictions.

Contentious tax matters: how we can help

Responding to contentious tax matters demands specialist legal advice and support. This helps taxpayers take control of their tax disputes. Our specialist team will handle enquiries, dispute resolution or tax litigation, across all taxes.

Our experienced team will take you through the complete tax compliance cycle. We’ll work with you and your tax team to protect against tax controversies; manage any enquiries and disputes that arise; and resolve them as successfully as possible.

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Protect

Reduce the risk of tax controversies by:

considering how to deal with informal requests for information from tax authorities
securing the right risk rating for your business
making voluntary disclosures
providing legal advice on your tax positions.

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Manage

Take control of tax enquiries and disputes by:

responding effectively to information requests
identifying, organising and presenting evidence and arguments to support your tax positions
appealing against excessive assessments and assertions of careless or deliberate behaviour
providing you with a detailed strategy for resolving your dispute

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Resolve

Maximise your chances of a successful outcome by:

obtaining closure notices promptly once enquiries are completed
securing agreement-to-settlement proposals in line with local tax authorities’ procedures
engaging in alternative dispute resolution processes
litigating where necessary

Our legal insights

Recent key cases:

Fowler v Revenue and Customs Commissioners [2020] UKSC 22 - Deeming provisions; Double taxation treaties; Statutory interpretation

Revenue and Customs Commissioners v Taylor Clark Leisure Plc [2018] UKSC 35 (also acted in UT and FTT) - Repayments; Time limits; VAT groups

Volkswagen Financial Services (UK) Ltd v Revenue and Customs Commissioners [2017] UKSC 26 (also acted in Court of Appeal (Civil Division), UT and FTT) - Deductions; EU law; Exempt supplies; Partial exemption; Taxable supplies

Pendragon Plc v Revenue and Customs Commissioners [2015] UKSC 37 (also acted in Court of Appeal (Civil Division), UT and FTT) - VAT

Revenue and Customs Commissioners v GMAC UK Plc (C-589/12) EU:C:2014:2131, [2014] S.T.C. 2603 (also acted in UT) - Bad debt relief; Supply of goods; VAT

Grattan Plc v Revenue and Customs Commissioners (C-310/11) EU:C:2012:822, [2013] S.T.C. 502 (also acted in UT and FTT) - Agents' fees; Assessment; Commission; Directives; Liability to tax; Repayments; Supply of goods

Dollond & Aitchison Ltd v Customs and Excise Commissioners [2006] E.C.R. I-2129 (also acted in VAT and Duties Tribunal (Manchester)) - Customs value; EC law; Supply of services

Delinian Ltd (formerly Euromoney Institutional Investor Plc) v Revenue and Customs Commissioners [2023] EWCA Civ 1281 (also acted in UT and FTT) - Capital gains tax; Corporation tax; Exchange; Shares

Archer v Revenue and Customs Commissioners [2023] EWCA Civ 626 (also acted in UT and FTT) - Accelerated payment notices; Appeals; Closure notices; Judicial review

Altrad Services Ltd (formerly Cape Industrial Services Ltd) v Revenue and Customs Commissioners [2023] EWCA Civ 474 (also acted in UT and FTT) - Capital allowances; Grounds for appeal; Plant and machinery allowances

Revenue and Customs Commissioners v Devon Waste Management Ltd, Revenue and Customs Commissioners v Biffa Waste Services Ltd, Devon Waste Management Ltd v Revenue and Customs Commissioners, Biffa Waste Services Ltd v Revenue and Customs Commissioners [2021] EWCA Civ 584 (KPMG acted for Devon Waste Management Ltd, whilst EY represented the other respondents. KPMG also acted in FTT) - Disposals; Landfill tax; Statutory interpretation;

R. (on the application of Archer) v Revenue and Customs Commissioners [2019] EWCA Civ 1021 (also acted in Queen’s Bench Division (Administrative Court)) - Accelerated payment notices; Judicial review

Revenue and Customs Commissioners v Fortyseven Park Street Ltd [2019] EWCA Civ 849 (also acted in UT and FTT) - Exempt supplies; Hotels; VAT

Farnborough Airport Properties Co v Revenue and Customs Commissioners [2019] EWCA Civ 118 (also acted in UT and FTT) - Corporation tax; Groups of companies; Receivers' powers and duties; Receivership; Statutory interpretation

R. (on the application of Archer) v Revenue and Customs Commissioners [2017] EWCA Civ 1962 (also acted in the Queen's Bench Division (Administrative Court)) - Amendments; Closure notices; Income tax; Mistake; Self-assessment

Associated Newspapers Ltd v Revenue and Customs Commissioners [2017] EWCA Civ 54 (also acted in UT and FTT) - Consideration; Fiscal neutrality; Newspapers; VAT

Patersons of Greenoakhill Ltd v Revenue and Customs Commissioners [2016] EWCA Civ 1250 (also acted in UT and FTT) - Biodegradable waste; Electricity generation; Landfill tax

United Grand Lodge of England v Revenue and Customs Commissioners [2016] EWCA Civ 1239 (also acted in UT and FTT) - Exemptions; VAT

Revenue and Customs Commissioners v GMAC UK Plc, British Telecommunications Plc v Revenue and Customs Commissioners [2016] EWCA Civ 1015 (also acted in UT and FTT) - Bad debt relief; EU law; Supply of goods; Time limits; VAT

University of Huddersfield Higher Education Corp v Revenue and Customs Commissioners [2016] EWCA Civ 440 (also acted in UT and FTT) - Discretionary trusts; Lease and leaseback; VAT

Hargreaves v Revenue and Customs Commissioners [2016] EWCA Civ 174 (also acted in UT) - Burden of proof; Discovery assessments; Income tax; Preliminary hearings; Residence; Self-assessment