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APPEALS


The public bill committee concluded its consideration of the Bill on 11 December (ninth sitting). The following clauses were agreed without amendment:

On 29 November and 4 December, the public bill committee (PBC) agreed a further group of clauses without amendment.

On 29 November (third and fourth sittings), the PBC agreed the following:

The Court of Appeal has been given the opportunity to shed some light on when a payment has a UK source. Charles Yorke (Allen & Overy) reviews the judgment.
 

The CIOT has welcomed the appointment of Kate Forbes MSP as minister for public finance and digital economy, whose remit includes tax policy, with a call to strengthen tax decision making through the introduction of annual Scottish Finance Bills.

Two new instruments extend the powers of Welsh Revenue Authority (WRA) officers to pursue money laundering investigations.

At 31 March 2018, there were over 25,000 appeals on hand in the First-tier Tribunal, the financial secretary to the Treasury, Mel Stride, has confirmed in his answer to a written parliamentary question.

Permission for late appeal

Adam Craggs and Constantine Christofi (RPC) examine the judgment and consider where this leaves us.
 
Mike Lane and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
 
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