Application for stay of appeal proceedings
PAYE determination: construction workers
David Pickstone and Kelly Stricklin-Coutinho examine the recent decision in Peel Investments, which revisits the principles the tribunal will take into account when deciding whether to stay one case behind another.
Power to obtain information
Requirement for online VAT returns
Special relief
Alan Sinyor considers the recent tribunal decision in University of Cambridge concerning VAT recovery in relation to investment activity
HMRC has published a summary of the alternative dispute resolution (ADR) pilot for large or complex cases ranging across businesses, public bodies and individuals. The pilot started in June 2011 following the publication of the refreshed litigation and settlement strategy.
Adam Craggs and Jonathan Levy provide your refresher guide to the rules.
HMRC has launched its alternative dispute Resolution service in full from 2 September 2013. This follows a two-year trial, which began in specified regions before being made available nationally in May 2012.