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APPEALS

Taxpayer loses right to confidentiality.

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Malcolm Gammie CBE KC

The Supreme Court stands at the head of the UK’s judicial appeals system. Malcolm Gammie CBE KC (One Essex Court) examines when permission to appeal to the Supreme Court is likely to be granted, and considers how taxpayers and HMRC are faring in securing permission.

Upper Tribunal allows HMRC’s IR35 appeal.

High Court strikes out Part 8 loan charge claims.

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Dan Williams

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Adam Craggs

Adam Craggs and Dan Williams (RPC) consider the various stages involved in an appeal to the First-tier Tribunal and focus on the FTT’s case management powers throughout the process.

Taxpayer’s attempt to avoid full IR35 hearing on previously untested procedural grounds is rejected.

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Constantine Christofi

The last in a trilogy of recent Court of Appeal cases on ‘unallowable purpose’ has seemingly extended its ambit yet further, writes Constantine Christofi (EY).

UT dismisses gilt strips scheme appeal.

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Adam Craggs

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Liam McKay

Adam Craggs and Liam McKay (RPC) provide a refresher guide.

A successful anonymity application.

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Cards face up? HMRC’s approach to the duty of candour

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The new Overseas Workday Relief regime: worse than before?

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A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

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Cards face up? HMRC’s approach to the duty of candour

Cards face up? HMRC’s approach to the duty of candour

Robert Waterson , Rebekka Sandwell

Self’s assessment: Reforms to APR

Self’s assessment: Reforms to APR

Heather Self

The new Overseas Workday Relief regime: worse than before?

The new Overseas Workday Relief regime: worse than before?

Steve Wade

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta

Tanja Velling

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Non-doms post-Budget: where are we now?

Helen McGhee , Lynnette Bober

Tax Journal's 2024 Autumn Budget coverage

Derivatives, repos and stock loans: an overview

Derivatives, repos and stock loans: an overview

Matthew Mortimer , Tamar Ruiz

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