Peter Halford (PwC Legal) explains why an onward appeal in the case of Fisher is almost inevitable
Condition for ‘special relief’
Losses claimed out of time
Quantum of betting business takings
Closure notices and discovery assessments
Andrew Roycroft (Norton Rose Fulbright) reviews the decision in the case of Bupa Insurance, which serves as a reminder that a tax avoidance purpose is, of itself, not sufficient for HMRC to deny a taxpayer its intended tax outcome
Section 54 agreement and duress
Notice for security
Late appeal and reasonable excuse
Discovery assessments and related appeals