A complex member enquiry
A member approached the Library with a complex query concerning the status of a nominated partner in an LLP that had been struck off the register of companies, following an attempt by HMRC to raise a tax demand on the partnership.
Suspecting that previous tribunal decisions might clarify whether HMRC’s approach was valid, the member asked the Library to research relevant tax tribunal cases that addressed similar issues.
Systematic searching for relevant decisions
To begin their research, the enquiry team analysed the details provided by the member to identify the key legal issues at play. Based on this analysis, they selected a series of targeted search terms.
Using these key terms, the team conducted a structured search on Lexis+, one of the specialist databases to which the Library subscribes.
Throughout the process, the team also drew on their background knowledge of tax tribunal precedents. Familiarity with past cases is invaluable in shaping and refining search strategies, helping our researchers to pinpoint the most useful sources.
This blend of expert judgement and systematic database searching enabled the team to put together a set of relevant decisions that addressed the member’s concern.
Notable cases identified
Four tax tribunal decisions were identified as being most relevant to the enquiry, with the full text of each being supplied to the member for detailed review. Collectively, these cases provided insight into HMRC’s past approach in similar situations, as well as into judicial interpretation of their powers in this regard.
The member responded with strong appreciation for the fast and accurate response, noting the relevance of the materials supplied. One of the cases in particular proved directly applicable to their problem and the position taken by HMRC, providing material to challenge their assumptions.
I will be retiring soon, and although I will be very glad never to have to deal with HMRC again, I will miss the ICAEW library staff. Your efficiency and tenacity in digging out the answers to obscure questions has never failed to impress me.
How the ICAEW Library enquiry service can help you
This case study highlights the expertise and resourcefulness of the ICAEW Library enquiry service. By conducting a tailored database search and locating relevant tribunal decisions not easily discoverable online, the team helped a member involved in a technically intricate dispute with HMRC.
Armed with trustworthy, professional sources that aren't freely available online, the team are ready to assist ICAEW members, ACA students and other entitled users with research questions across a wide range of topics in tax, accounting, and business. For expert help, please get in touch.
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