Were the appellants in a case regarding pension transfers liable to unauthorised payments charge and surcharge, and was it just and reasonable in the circumstances?
HMRC seeks surrealist escape from its everyday worries.
The draft Order does not extend LBTT group relief with retrospective effect.
The disproportionate number of penalty appeal cases before the tribunals suggests that there is something wrong with their design or operation.
The following consultations and calls for evidence close this month.
Break-up or audit only? Can the big four firms survive the UK regulators?
Are the interim measures dead in the water?
Revenue Scotland sets out its vision for 2018–21.
The consultation aims to limit the misuse of limited partnerships, particularly those in Scotland.