Strategic Tax Dispute Resolution and Litigation

Tax disputes with HMRC can have serious financial and reputational consequences for individuals and businesses alike. At W Legal, we specialise in all aspects of tax litigation and dispute resolution, providing expert guidance from the earliest stages of an HMRC enquiry through to complex litigation in the tax tribunals and higher courts.

Our approach combines technical tax expertise with commercial pragmatism, ensuring that our clients receive clear advice on the merits of their position and the most effective strategy for resolution.

Comprehensive Tax Dispute Services

Tax Disclosures

We advise clients on voluntary disclosures to HMRC, including:

• Preparation and submission of disclosure reports under all HMRC disclosure facilities
• Negotiating penalty settlements and instalment arrangements
• Advising on disclosure strategy to minimise financial exposure
• Certified and contractual disclosure services
• Offshore tax disclosures and participation in voluntary disclosure programmes

Early, properly managed disclosure can significantly reduce penalties and demonstrate cooperation with HMRC.

HMRC Enquiries and Investigations

Receiving notice of an HMRC enquiry requires immediate expert attention. We provide comprehensive support throughout:

• Aspect enquiries into specific areas of tax returns
• Full enquiries into personal and corporate tax affairs
• Code of Practice 8 (COP8) investigations
• Code of Practice 9 (COP9) serious fraud investigations
• Information notices and third-party notices
• Compliance checks and VAT visits
• Managing correspondence and meetings with HMRC

Alternative Dispute Resolution (ADR)

Where appropriate, ADR can provide a faster, more cost-effective route to resolving tax disputes. We have extensive experience with:

• HMRC’s Alternative Dispute Resolution process
• Mediation of complex tax disputes
• Negotiated settlements with HMRC
• Strategic use of ADR to achieve commercial outcomes

We advise clients on when ADR is likely to be beneficial and represent them throughout the ADR process to secure optimal results.

Tax Tribunal Litigation

When disputes cannot be resolved by agreement, we provide robust representation before the tax tribunals:

• First-tier Tribunal (Tax Chamber) appeals
• Upper Tribunal (Tax and Chancery Chamber) appeals
• Complex technical tax litigation
• VAT tribunals and Kittel principle cases
• Penalties and interest appeals
• Time limit applications and procedural matters
• Hardship applications to prevent payment pending appeal

Judicial Review

In appropriate cases, we pursue judicial review proceedings to challenge HMRC decisions on grounds of:

• Procedural unfairness or breach of natural justice
• Irrationality or unreasonableness
• Illegality or error of law

Judicial review can provide powerful remedies where HMRC has acted improperly or exceeded its statutory powers.

Industries and Specialist Areas

Our tax litigation experience covers all major taxes and spans numerous sectors, including:

• VAT and MTIC fraud (Kittel principle cases)
• Corporation tax disputes
• Income tax and capital gains tax
• Inheritance tax and trusts
• Stamp Duty Land Tax (SDLT)
• Construction Industry Scheme (CIS)
• IR35 and employment status
• Transfer pricing and international tax
• Tax avoidance scheme litigation (DOTAS)
• Excise duties and customs

If you are facing an HMRC enquiry, assessment, or penalty, or if you believe you have overpaid tax, contact us immediately for a confidential discussion. Our early involvement can make a significant difference to the outcome of your case.