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TIME-LIMITS


Recent cases on information notices, penalties, and what is and is not a ‘mistake’ are reviewed by Edward Reed and Andrew Crozier (Macfarlanes).
Card image Leyla Garahan Ben Webster James Drake-Linney
Ben Webster, James Drake-Linney and Leyla Garahan (Macfarlanes) consider the change in approach to limitation periods for overpayment claims and the practical issues that claimants are now likely to encounter.
A 20 questions guide, by Adam Craggs and Constantine Christofi (RPC).
Rory Cochrane (Devereux Chambers) reviews a recent High Court judgment which was a partial success for a stamp taxes group litigation test claimant.
 

Helen Adams and Frank Goldberg (BDO) provide a refresher guide to HMRC’s wide range of powers to collect tax debts

Chris Morgan reviews recent developments in international tax

Michael Ripley says there is a ‘glaring lacuna’ for indirect tax appeals

Billal Malik says tribunals are becoming stricter on time limits

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