It’s not often appreciated that a substantial proportion of cases that end up before the Judicial Committee of the House of Lords are tax disputes. Income tax, VAT, and especially corporation tax, come straight off the gross profits or income and are therefore represent an especially painful deduction. For this reason, the potential gains of litigating against Her Majesty’s Revenue and Customs are often seen as well worth the risk of substantial legal fees. Nevertheless, there is still the logistic question of how to fund those costs. It may be decidedly inconvenient to actually release the monies necessary do that; and in any event – if it would be possible to take advantage of a conditional fee arrangement, there may be no necessity to worry about where the money is to be found at all.
