HMRC is right to assert that the ‘no possibilities’ test should be applied immediately after the base loss period for losses from 1 April 2006, but wrong to apply it to periods before that date, writes Peter Cussons (PwC).
FTT’s jurisdiction on legitimate expectation
Reasonable excuse: IT issues
Timothy Jarvis (Squire Patton Boggs) reviews lessons from the Upper Tribunal’s decision in Lobler on rectification and mistake
Our pick of the five important tax cases in the first quarter of 2015
The UK Supreme Court has introduced an on demand service to complement the current live streaming service.
The CJEU has recently submitted its proposed reform of the EU’s court system which, after its approval in principle by the Council of the European Union, is currently being examined by the European Parliament.
The Supreme Court has refused the taxpayer permission to appeal in Vocalspruce [2014] EWCA Civ 1302, ‘because the application does not raise an arguable point of law of general public importance which ought to be considered by the Supreme Court at this time bearing in mind that the case
The Coalition Agreement promised that the coalition government ‘will make every effort to tackle tax avoidance’. Graham Aaronson and Steve Bousher (Joseph Hage Aaronson) give an end of term report on the coalition’s record in dealing with tax avoidance
HMRC has published the March 2015 figures for tax and NIC, showing an increase over the March 2014 figures in receipts for corporation tax (£1.93bn compared to £1.50bn, an increase of 28.6%), income tax (£13.45bn compared to £12.65bn, an increase of 6.4%), NIC (£9.57bn compared to £9.06bn, an inc