APPEALS

What rights do those indirectly affected by tax disputes have if they disagree with the outcome? 

Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

Catherine Robins and Sam Wardleworth (Pinsent Masons) review an interesting Upper Tribunal decision on the test for trading, 'golden contracts' and the availability  of enterprise zone allowances and legitimate expectation.

This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).

The government intends to change the law retrospectively to make it clear that HMRC can use automated processes to issue notices to file returns and to issue penalties, report Catherine Robins and Steven Porter (Pinsent Masons).