Tax litigation has never been plain sailing. Appeals against revenue authority decisions are increasing and more cases are getting to court. Added to that, the economic downturn means tax authorities are trying to recover as much revenue as they can. But change is happening. Sophie Ashley reports that a lack of government funds is having an effect on litigation tactics as revenue authorities are being forced to become more choosey about which cases to take to court.
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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year