Tax, Customs and Duty Disputes

Providing you with confidence and clarity when complications arise.

Tax essentials

Whether it is for you or your business, you will need to deal with tax issues at some point.  In the majority of cases, your business’s tax position should be relatively straightforward. However, there are potential complications that could arise.

Any business that imports or exports goods, or which otherwise trades internationally, may potentially have to consider duty and customs issues, while all businesses will be affected in some way by issues relating to direct tax (such as corporation tax and income tax) and/or indirect tax (such as VAT).

Similarly, although most people’s personal tax arrangements may be relatively uncomplicated, issues can still arise unexpectedly in relation to a variety of everyday issues, from rental property income to pension arrangements.  High net worth (HNW) individuals, entrepreneurs and investors may also have to consider additional complications that could give rise to a potential dispute with HMRC, while HMRC are also likely to scrutinise any use of offshore trusts, tax ‘avoidance’ schemes, or stamp duty ‘mitigation’ arrangements.

How we can help 

Your business could be at risk of a potential dispute with HMRC or the UK Border Force for a number of different reasons, such as if: 

  • Your business trades internationally and you do not have the correct import licences or export licences
  • There are restrictions or prohibitions on the import or export of relevant items 
  • Your goods have been wrongly classified for customs and excise duty purposes
  • You have issues relating to VAT or other forms of indirect taxation
  • HMRC have concerns regarding employee remuneration, and any alleged disguised remuneration tax avoidance schemes

We can also help you with disputes relating to:

  • Employee Benefit Trusts (EBTs)
  • Employer Financed Retirement Benefits Schemes (EFRBS)
  • Formation of offshore trusts
  • Customs classification of goods for import duty
  • Missing Trader Intra-Community (MTIC) fraud
  • CITES (Convention on International Trade in Endangered Species) licences
  • Anti-Dumping-Duty
  • Preferential Duty
  • Professional negligence claims against former tax advisors

We work alongside tax advisors, accountants and specialist tax counsel to provide you with a joined up strategy for dealing with any tax, customs and duty disputes or enquiries launched by HMRC or other relevant authorities.

Related Areas

  • Business Crime and Fraud
  • International Dispute Resolution
  • International Arbitration

    • FAQs
    My tax advisor showed me a counsel’s opinion confirming that the tax scheme was legal – can HMRC still pursue me?

    An opinion from any solicitor or barrister, no matter how senior and experienced, is just that: an opinion.  It does not prevent HMRC (or any other relevant authorities) from forming their own different opinion on the correct interpretation of the relevant tax rules and legislation, and from then pursuing legal action against you based on their different opinion.

    I was just following advice from my tax advisor – can HMRC still pursue and penalise me?

    Generally speaking, the advice that you received on your tax affairs from your relevant advisor(s) is a matter for you to take up with them directly, but it will be unlikely to provide you with a defence to any potential enquiry or claim brought by HMRC.  As mentioned above, if the advice that you received from your tax advisor was negligent, then you may potentially have a separate professional negligence claim against them, but you would still normally be liable to HMRC for any incorrectly unpaid tax (although your conduct is potentially something that HMRC may take into account when exercising any discretion that it has in relation to, for example, imposing penalties and interest).

    What happens if I bought a business and then HMRC subsequently challenge the business’ tax affairs?

    Assuming that the terms for the sale and purchase of the business were set out in a formal agreement, it will be necessary as a first step to consider the scope of any tax warranties provided by the seller to the purchaser in that agreement, as these could potentially require the seller to indemnify the purchaser in respect of certain losses arising from the pre-completion actions of the seller in relation to the business’ tax affairs.  However, as with any potential professional negligence claim against a tax advisor, any potential claim against a seller under a tax warranty will normally be something that you would have to pursue against them separately, and it will be unlikely to provide you with a defence to any potential enquiry or claim brought by HMRC.

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    What our clients say

    Clients tell us how we deliver peace of mind.

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    I have dealt with many firms of solicitors in the past and I can honestly say, so-far, I am very happy with Gardner Leader. Currently, I will most definitely use them in the future.
    Client of Michael Axe
    I can’t recommend Michael strongly enough. He’s by far the best solicitor I have dealt with in all my years in business.
    Client of Michael Axe
    I am very happy with Gardner Leader! I have dealt with many firms of solicitors in the past and I can honestly say, so-far, Gardner Leader are the best. I will most definitely use them in the future.
    Client of Michael Axe
    Michael Axe’s franchising expertise and pragmatic attitude resulted in a swift and successful outcome without the need for extensive legislation.
    Client of Michael Axe
    First and foremost, they are wonderful lawyers with exceptional technical acumen, but they are also extremely pragmatic, commercial and empathetic.
    Client of Alastair Goggins
    What a fantastic firm. All round superb service and particular thanks to our incredibly impressive litigation lawyers.
    Client of Daniel Smith
    Andrew took time to listen to the entire history and to understand all our concerns. He then gave clear guidance on the legal aspects of our dispute. Andrew's guidance has been invaluable and should enable us to deal with a very difficult neighbour with more confidence in our actions.
    Client of Andrew Shipp
    I just wanted to thank you all for all your hard work, time and effort that you put into my case. I am so grateful for your support and guidance through an extremely difficult, complex, and emotional situation for me.
    Client of Alastair Goggins
    I am more than happy to confirm that I was provided with an exceptional service during my experience as a client with Gardner Leader. The professionalism of Alastair Goggins and the litigation team were exemplary.
    Client of Alastair Goggins

    Meet the Tax, Customs and Duty Disputes Team

    Meet the Tax, Customs and Duty Disputes Team

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