- Tax and human rights—a growing trend
- Could you broadly outline what you consider to be the main developments in tax litigation in recent months?
- What, do you think, are the drivers behind these developments?
- How successful do you expect raising these lines of argument to be?
- Is it right that there is a growing number of tax cases being taken to court? Why is that?
- You have said previously that you expect ‘tax cases [to] become ever more complex and difficult to investigate’— why is that?
- The government has granted HMRC enhanced powers of recovery over the past year or two. If you are not already, do you expect to see even more tax cases coming through based on the new powers?
- What do you think the main battlegrounds will be?
Tax analysis: Why has there been a recent growth in public law and human rights arguments before the tax tribunals? Nick Chapman, barrister at 9–12 Bell Yard and counsel on the Attorney General’s B-panel, explores the reasons behind the trend.
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