Alternative dispute resolution (ADR) can be a cost-effective method of solving long running tax disputes. Dawn Register and Helen Adams provide your refresher guide on when ADR can help
Timothy Jarvis considers the recent decision in McLaren Racing concerning whether penalty fines are tax deductible
Fine imposed by governing body not deductible
SDLT: time limit for amending a return
In the case of General Healthcare, the tribunal considered and issued guidance on the application of the lead case procedure to related cases where the lead case has chosen not to appeal the tribunal’s decision. Adam Craggs and Nick Fernyhough report.
Detaining of goods pending forfeiture
VAT repayment claim by the recipient of a supply
Jurisdiction of the FTT to hear VAT appeals
Penalty imposed for one day delay
Application by HMRC for appointment of provisional liquidators