Recent data suggests that if you think HMRC is wrong, there is a significant chance that it may be, says John Barnett (Burges Salmon)
Beware of the binding power of rule 18, warns Jonathan Levy (Levy and Levy)
Charlotte Brown (Quorum Tax Chambers) considers the FTT’s recent approach to resolving VAT disputes where HMRC refuses to issue an appealable decision
Tax penalties and the Bill of Rights
Bayo Randle (Devereux Chambers) considers techniques to avoid paying the full costs of bundle preparation, pending the Supreme Court appeal in Eclipse 35
The Supreme Court has granted HMRC permission to appeal in both the Deutsche Bank and UBS AG cases, Deloitte has noted.
Legal professional privilege and search warrants
Inaccuracy in an IHT return
Careless inaccuracy in a return
Despite a general perception to the contrary, it is possible to appeal a follower notice penalty, writes Chris Davidson (KPMG)