APPEALS

LPP and separate proceedings

Reasonable excuse and reasonable belief

Discovery assessment: could the ‘hypothetical officer’ be aware of a tax insufficiency?

Claim for repayment of overpaid CGT

Jurisdiction of the tax tribunals to review penalties

Claim for VAT repayment

Careless inaccuracy in a self-assessment return

Jurisdiction to cancel disproportionate penalties

Late notification of an appeal to the tax tribunal

When considering whether to bring an appeal before the tribunals, reputational risk and taxpayer confidentiality are increasingly likely to be at the forefront of taxpayers’ minds. Liesl Fichardt and Robert Sharpe examine how such risks may be mitigated.