Tax Expert Witness Services UK

Technical Tax Opinion

Independent technical tax opinions addressing whether HMRC's tax analysis is correct, what the correct tax treatment should be, and how statutory provisions, HMRC guidance, and case law apply to the facts of the dispute.

HMRC Methodology Challenge

Expert review and challenge of HMRC's financial reconstruction methodology, including cases where HMRC relied on flawed data, ignored actual circumstances, or failed to apply its own approved reconstruction methods.

VAT Dispute Expert Evidence

Expert evidence for VAT disputes including MTIC fraud input tax denial, knowledge test analysis under Mobilx v HMRC, and technical VAT treatment of complex transactions.

Transfer Pricing Expert Evidence

Arm's length analysis, comparables review, and OECD method selection for transfer pricing disputes, particularly important given HMRC's significantly increased transfer pricing enforcement in 2025.

IHT & CGT Valuation Disputes

Independent valuation opinions for IHT business property relief disputes, CGT share disposal valuations, and challenges to HMRC Shares & Assets Valuation (SAV) assessments.

Employment Related Securities

Expert evidence for ERS disputes under ITEPA 2003, including growth shares, restricted share plans, EMI options, and s431 election valuation challenges.

Tax Professional Negligence

Expert opinions on standard of care in tax advice, whether advice fell below the required standard, the correct advice that should have been given, and loss causation in professional negligence claims.

COP8 / COP9 Support

Expert support for HMRC Code of Practice 8 and Code of Practice 9 investigations, reviewing HMRC methodology before disclosure and providing independent technical analysis of the correct tax position.

Instruct a tax expert witness

Tell us about your UK tax dispute and we will match you with a qualified expert witness experienced in HMRC enquiries and tribunal proceedings. We aim to respond within one working day.

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