Permission for late appeal
Tax appeal following judicial review proceedings
Committee stage of the European Union (Withdrawal) Bill took place in the House of Commons over eight days between 14 November and 20 December 2017.
The CIOT supports the ‘suspension’ model for late submission penalties under MTD, which would allow taxpayers a short extension period on a limited number of defaults before they incur a penalty.
A commercial judicial review concerning the diverted profits tax clarifies the High Court’s power to grant permission to appeal, writes Ben Amunwa.
Failed scheme and alleged negligence by tax advisers