UK Tax Appeal Decision Provides Important Lessons on Use of Expert Evidence

In an article for Bloomberg Tax, Colm Kelly and Lee Ellis of Stewarts explore the case of Singleton Birch Ltd & FCC Recycling (UK) Ltd v HMRC [2021] UKFTT 440 (TC), and discuss what lessons can be learnt from the tax authority’s mistakes.

To read the full article, please click here.


Colm Kelly is a specialist in Employment and Tax, as well as Professional Negligence and Judicial Review in the Tax context. He has particular expertise in issues arising from the intersection of Tax and Employment, such as employment status and the taxation of employment income. He has a busy court, tribunal and advisory practice.

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