James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.
Fighting a lead case direction
The NCA and the raising of discovery assessments
Late filing and reasonable excuse
Refusal to give a ruling is not a decision
Default surcharge and human rights
HMRC’s high profile clamp-down on suspected tax avoidance has pushed the backlog of tax disputes waiting to be heard to a new record high of 27,246, with a particular surge in the number of high-value cases lodged with the Upper Tax Tribunal, according to law firm Pinsent Masons.
Recovery of tax wrongly refunded by way of discovery assessment