Appeals
Discovery assessments post-Hankinson
Hartley Foster and Louisa Warburton review the impact of the Court of Appeal decision in Hankinson.1 Feb 2012
Oxfam update
Angela Savin considers whether the Tribunal has the jurisdiction to hear legitimate expectation arguments1 Feb 2012
W Chapman v HMRC
Appeal against estimated assessments19 Jan 2012
Littlewoods Retail Ltd v HMRC (and related applications)
Whether interest should be compounded19 Jan 2012
VAT claimants ‘unlikely’ to receive compound interest
Taxpayers are unlikely to be entitled to billions of pounds in unpaid interest on overpaid VAT, tax experts said after…18 Jan 2012
First-tier Tribunal Rule 18: collective law?
Where two or more appeals before the First-tier Tribunal raise a related issue, the Tribunal may nominate one of them as a ‘lead case’ and stay the others. David Harkness and Nicholas Jordan examine the problems this could cause.8 Dec 2011
The tax tribunals: lessons learnt
With the third anniversary of the creation of the Tax Chamber of the First-Tier Trubunal fast approaching, Judge Colin Bishopp reviews what has been achieved and what may be done in the future.24 Nov 2011
Ask an expert: resolving tax disputes
James Bullock explains the best course of action for resolving a tax dispute6 Oct 2011
The disclosure of skeleton arguments in tax
The application On 13 July 2011 Lord Justice Ward made a landmark direction granting the application of James Kessler QC to…16 Sep 2011
Reviewing the impact of Anson (FTC/39/2010, aka Swift)
The Upper Tribunal’s decision for HMRC, in the appeal against the First-tier Tribunal’s decision in Swift (TC00399), is probably correct…7 Sep 2011
Judicial review of the Upper Tribunal
Craig Connal QC reviews the impact of the recent Supreme Court decision on this issue1 Sep 2011
Why not the Tribunal?
The Court of Appeal’s recent judgment in John Wilkins (Motor Engineers) Ltd v HMRC [2011] EWCA Civ 429 is the…9 Jun 2011
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