Excise duty: whether decision not to restore car reasonable
VAT default surcharge: reasonable excuse
CIS: standard of care
Jurisdiction to make a cost order
Application for costs
Information notice; documents in the possession of the taxpayer
Disclosure of documents
Sometimes HMRC changes its mind after expressing its view to a taxpayer. But what if its original view represented an agreement? Rupert Shiers identifies practical points surrounding this issue from a recent tribunal decision
Michael Ripley says there is a ‘glaring lacuna’ for indirect tax appeals
Reasonable excuse: genuine belief