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CASES


Benjamin Craig (Ayming) examines the impact of two recent FTT decisions.
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.
The VAT benefits of having clear contractual terms.
Estoppel in tax disputes: In A Cattrell v HMRC [2024] UKFTT 67 (TC) (16 January 2024), the FTT dismissed the taxpayer's appeal against the validity of HMRC's closure notice in respect of an enquiry into the taxpayer's self-assessment return (which...

Our pick of five interesting tax cases reported since January.

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