This case concerned a longstanding tax dispute between the respondent, Commissioners for His Majesty’s Revenue and Customs (HMRC), and the Appellant, Professional Game Match Officials Ltd […]
Divya T explores in his article the concept of 'Tax Gap', which refers to the difference between the amount that would normally be taxed and the amount that is actually paid to HM Revenue and Customs (HMRC), and how lawyers play a critical role in closing the tax gap.