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APPEALS


Adam Craggs and Liam McKay (RPC) review lessons from several important procedural decisions and a successful challenge to HMRC’s approach to subject access requests.
Hair transplant services did not qualify for VAT exemption
FTT considers meaning of ‘promoter’ in DOTAS regime.
Adequacy of reasons given by FTT: In H Rafferty v HMRC [2025] UKUT 63 (TCC) (19 February), the taxpayer was given limited permission to appeal to the UT against closure notices, assessments and penalties. The decision of the UT in rejecting the...
Appeal allowed on IP valuation and amortisation period.
Taxpayer loses right to confidentiality.
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.
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.
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