Figures from HMRC’s accounts suggest a route and branch review is needed of the way fixed penalties operate.
The Upper Tribunal’s criticism of Judge Thomas seems harsh.
Here is a tax case that you don’t see every day: the taxpayer claimed to be an employee, but HMRC contradicted that he was self-employed and HMRC won.
A recent tribunal decision might make it increasingly difficult for taxpayers to close down discovery assessments.
Despite what HMRC says, the position is very clear.
A recent High Court case considered the thorny issue of the exercise of discretion in a share option contract.
A commercial judicial review concerning the diverted profits tax clarifies the High Court’s power to grant permission to appeal, writes Ben Amunwa.