Welcome to the autumn 2023 edition of our UK Tax Disputes Digest: a high-level summary of key developments in contentious tax over the last few months for heads of tax, finance directors, general counsel and other in-house professionals.
We have seen a continued increase in HMRC activity across various areas. In this edition, we look at just a few of the latest developments, including a report into historic non-compliance around R&D tax reliefs, the creation of a new HMRC Pillar 2 compliance team and the latest statistics from HMRC’s published reports. We also cover a number of notable tax cases, including a focus on recent case law developments relating to the interpretation of main purpose tests in UK anti-avoidance legislation.
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