VAT: validity of default surcharge when HMRC is holding monies paid by mistake
Gareth Miles and Richard Jeens consider two recent developments that may affect how taxpayers with apparently similar disputes to others decide what course of action to take
The decision of the Upper Tribunal in Eclipse confirmed that the film partnership in that case was not trading. As Chris Bates and Judy Harrison explain, the decision is also important for what it tells us about the Upper Tribunal’s ability to hear appeals.
Sentencing for conspiracy to cheat the public revenue
Closure notice
Reasonable excuse
Peter Cussons reviews the latest instalment in the long-running FII GLO saga
Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.
Appeal out of time: taxpayer unaware of assessment
By Kate Ison & Aude Delechat, tax dispute resolution team, Berwin Leighton Paisner