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BLOG: Can you rely on a tax treaty to progress an HMRC enquiry? If a tax treaty is engaged, it may be possible to ask HMRC to consider how that tax treaty will interact with the enquiry – that is what was said in the previous post of our series of blogs on tax disputes in the UK . Here, we consider... BLOG: What happens when you take a UK tax dispute to the First-tier Tribunal? he First-tier Tribunal (FTT) is the first stage of the court process for appealing, for instance, a corporation tax assessment. The previous post in our series on tax disputes in the UK considered the first steps in challenging an HMRC... BLOG: First steps in challenging a tax assessment in the UK Previous posts in our series on tax disputes in the UK considered how an HMRC enquiry is likely to proceed and be concluded. In this and the next two posts, we will look at what happens next, focussing on corporation tax appeals, as opposed to i... BLOG: Inter-American Court of Human Rights: There is a Human Right to a Healthy Climate On 3 July 2025, the Inter-American Court of Human Rights (“IACHR”) handed down its advisory opinion on the climate emergency and human rights (the “IACHR Opinion”) which, among other conclusions, finds that there is a human right to a healthy climate... BLOG: Appealing a UK tax case beyond the First-tier Tribunal: five points to consider With HMRC statistics showing that HMRC was successful (at least in part) in 93% of First-tier Tribunal (FTT) tax cases in 2024/25, many taxpayers will have found themselves wondering what to do following receipt of an unfavourable FTT decision. But the FT... BLOG: Civil and criminal investigations by HMRC: Drawing the line So far, our blog post series on tax disputes in the UK has focussed generally on enquiries and appeals processes. Here, we focus on HMRC's civil and criminal processes for the investigation of the most serious forms of tax non-compliance, including f... Money laundering: Now a never-ending chain? - R (World Uyghur Congress) v National Crime Agency The UK Court of Appeal has delivered an important judgment highlighting money laundering risks for companies, where they suspect forced labour or other human rights abuses in their supply chains. The Court disagreed with a widely held interpretation of ce... DMCC Act ushers in a new age of consumer protection in the UK The Digital Markets, Competition and Consumers Act 2024 (DMCC Act) received Royal Assent on 24 May 2024, bringing in long-anticipated reforms aimed at forging a UK regulatory framework fit for the digital age.  The DMCC Act also introduces major upda... Competition & Regulatory Newsletter: European Commission publishes report on how conditions of competition have changed over the last 25 years On 24 June 2024, the European Commission published a report titled “Protecting competition in a changing world”. The report presents and assesses new economic research on how and why the conditions of competition in the EU have evolved during ... Knowledge essential: UK Supreme Court considers directors’ accessory liability and account of profits