Equitable maxim applied to tax case
Successful judicial review application
Fixed rate penalties and nil tax liability
Successful appeal against APN penalty
Effect of deeming provision ITTOIA 2005 s 15
EU officials and disposals of UK land
Cohabitants and LBTT
Submission of electronic returns
Repayments allegedly due by HMRC and reasonable excuse
The Ramsay doctrine and schemes of arrangement