SI 2013/477
Ryan Hawthorne examines the Court of Appeal decision in Daniel.
Reader feedback from Nicholas Jordan and David Harkness on the problems of trying to apply GLO procedures to the tribunal lead case rule.
Michael Anderson and Kevin Elliott compare and contrast the rule 18 process for bringing lead cases to the FTT with the more sophisticated GLO process which exists in the High Court to demonstrate how the use of rule 18 might be made more efficient and effective.
Heather Gething and Andrew Cooke review the Supreme Court judgment in Prudential. Ian Young provides a view from the ICAEW.
R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another
The new policy document could hinder tax officials in their work, warn Peter Nias and Barbara Belgrano
HMRC new code of governance for resolving tax disputes means that significantly more cases will be escalated for scrutiny before an out-of-court settlement is agreed, writes Geoff Lloyd
Code of governance developed after criticism of HMRC’s handling of disputes
Expert welcomes focus on 'the cold hard reality of litigating tax avoidance schemes'