Recent data suggests that if you think HMRC is wrong, there is a significant chance that it may be, says John Barnett (Burges Salmon)
Charlotte Brown (Quorum Tax Chambers) considers the FTT’s recent approach to resolving VAT disputes where HMRC refuses to issue an appealable decision
Taxpayers increasingly need to rely on statements made by HMRC which do not have the force of law, such as HMRC clearances given to a taxpayer or HMRC guidance. In this back-to-basics guide, Christopher Harrison and David Stainer (Allen & Overy) provide an overview of the principles which govern a taxpayer’s ability to rely on written statements by HMRC, particularly on legitimate expectation.
Angela Savin reports on the proposed amendments to the grounds of appeal for follower notices penalties
Michael Ripley says there is a ‘glaring lacuna’ for indirect tax appeals