Clare Halligan, Director

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)

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HMRC’s ecosystem services guidance: What it means for landowners

HMRC has released long‑awaited guidance on how payments from ecosystem services, including biodiversity net gain (BNG), nutrient neutrality, woodland creation and peatland restoration, will be taxed.

Insight Tax Rural

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