There are three areas where tax comes into dispute resolution:
- In calculating the post tax loss to a claimant
- Whether the proceeds of litigation are subject to tax (direct, indirect or a withholding)
- (Where a tax issue (domestic or international) is relevant to the main issue. See for example Bishopsgate Parking (No 2) Ltd & Anor v Welsh Ministers [2012] UKUT 22 (LC) where due to our evidence the Upper Tribunal restated the previous law on whether tax could be a head of loss under Compulsory Planning Orders.
We have experience in all three areas.