Clare Halligan
People

Clare Halligan

Director
+44 121 812 8068 Birmingham

Areas of expertise

Personal tax

Tax disclosures; tax investigations; tax disputes; mediation 

Experience

Clare works in our Tax Dispute Resolution team, helping people and businesses resolve contentious tax matters with HMRC. 

Where a tax error has been identified, Clare and her team help clients make voluntary disclosures to HMRC through either the Worldwide Disclosure Facility, HMRC's Digital Disclosure Service or through the Contractual Disclosure Facility (COP 9). 

Clare also supports clients navigate HMRC enquiries and tax investigations up until conclusion. Her enquiry experience covers personal tax enquiries, tax investigations (COP9 and COP8), corporate enquiries such as Patent Box and R&D tax credits, cross tax enquiries and Partnership enquiries. Where a tax dispute unfolds, she also has mediation experience (ADR). 

Professional qualifications/membership

  • Chartered Tax Advisor (CTA)
  • Trust and Estate Practitioner (TEP)
  • Member of Chartered Institute of Taxation (CIOT)
  • Member of the Society of Trust and Estate Practitioners (STEP)
Pie chart inheritance tax banner pic

Article

Inheritance tax update: June 2026 and second quarter

The highest ever monthly receipts in June sees IHT rise to £2.3 billion in the second quarter – the first full quarter after changes to agricultural property relief and business property relief.

Insight Inheritance tax Estate planning
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Article

Why private equity investors should treat international tax as an operational diligence issue

When it comes to international tax in private equity transactions, the focus is typically on identifying risks. But is tax diligence concentrated on historical exposures still fit for purpose?

Insight Private equity International
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Contact Clare